Leo’s eleventh edition of Company Accounting has been updated to reflect the various and ongoing reforms as a result of Australia’s adoption of the International Financial Reporting Standards (IFRS). This edition provides an authoritative and reliable overview of the various changes required within the framework and a selection of key accounting standards governing corporate entities.
The text provides students with a comprehensive overview of the practice and principles of company accounting and helps them develop the practical grounding to reinforce their understanding. The 11th edition presents essential ‘must know’ information on accounting for a corporate entity and the requirements for externally disclosing the financial position of the entity.
Table of Contents
Chapter 1. Nature and regulation of companies
Chapter 2. Financing company operations
Chapter 3. Business combinations
Chapter 4. Disclosure: legal requirements and accounting policies
Chapter 5. Disclosure: presentation of financial statements
Chapter 6. Disclosure: statement of cash flows
Chapter 7. Foreign currency transactions and forward exchange contracts
Chapter 8. Translation of financial statements into a presentation currency
Chapter 9. Consolidation: controlled entities
Chapter 10. Consolidation: wholly owned subsidiaries
Chapter 11. Consolidation: intragroup transactions
Chapter 12. Consolidation: non-controlling interest
Chapter 13. Consolidation: other issues
Chapter 14. Associates and joint ventures
Chapter 15. Joint arrangements
Chapter 16. Insolvency and liquidation
Chapter 17: Accounting for company income tax
Chapter 18: Property, plant & equipment
Hear from Practitioners: Exclusive videos from high-profile practitioners to provide insights into the real-world application of accounting.
Group Accounting Focus: This new edition has been restructured to align with a group accounting course, focusing on disclosures and consolidations.
Interactive Revision Sets: Revision questions at the end of every section help students check their comprehension and get immediate feedback.
Search Functionality: The full text search functionality allows students to quickly identify all instances of a key word or phrase.
Highlight and Annotate: The colour-coded highlights and note-taking application allow students to tag and add their own notes to important content.
Note Exporting: Students can copy and export sections of text together with bibliographical information and print out selected content to prepare for exams.
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