| Description |
1 online resource (xviii, 1374 pages .) |
| Contents |
Cover; Title Page; Copyright Page; About the authors; Contents; Preface; Supplementary materials; Acknowledgements; CHAPTER 1 Nature and regulation of companies; 1.1 The nature of a company; 1.2 Different types of companies; 1.3 Forming a company; 1.4 Administering a company; 1.5 Funding a company; 1.6 Background to the Corporations Act 2001; 1.7 Accounting regulation of companies; 1.8 Other important regulatory organisations; 1.9 General purpose financial reports, the reporting entity concept and differential reporting; Learning summary; Key terms; Review questions; Case studies; References |
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CHAPTER 2 Financing company operations2.1 Accounting for share issues; 2.2 Undersubscription and oversubscription; 2.3 Forfeiture and reissue of shares; 2.4 Share issue costs and formation costs; 2.5 Subsequent issues of equity shares; 2.6 Share options; 2.7 Redeemable preference shares; 2.8 Conversion of shares; 2.9 Share buy-backs; 2.10 Debentures; Learning summary; Key terms; Demonstration problems; Review questions; Case studies; Practice questions; References; CHAPTER 3 Company operations; 3.1 The elements of financial statements; 3.2 Recognition criteria for the elements |
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3.3 Measurement and classification of the elements3.4 Dividends; 3.5 Reserves; 3.6 Accounting policies; 3.7 The statement of profit or loss and other comprehensive income; 3.8 Retained earnings and the statement of changes in equity; 3.9 The statement of financial position; Learning summary; Key terms; Demonstration problems; Review questions; Case studies; Practice questions; References; CHAPTER 4 Fundamental concepts of corporate governance; 4.1 Corporate governance defined; 4.2 Different theories, different corporate governance implications |
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4.3 Corporate collapses and the global financial crisis4.4 The role of regulators and regulation; 4.5 Directors' and officers' duties; 4.6 Major issues for listed companies; 4.7 Key corporate governance issues for accountants; 4.8 International corporate governance and future developments; Learning summary; Key terms; Review questions; Case studies; Practice questions; References; CHAPTER 5 Fair value measurement; 5.1 The need for a standard on fair value measurement; 5.2 The definition of fair value; 5.3 Application to non-financial assets; 5.4 Application to liabilities |
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5.5 Application to measurement of equity instruments5.6 Issues relating to measurement of fair value of financial instruments; 5.7 Disclosure; 5.8 Some questions about fair value measurement; Learning summary; Key terms; Review questions; Case studies; Practice questions; References; CHAPTER 6 Accounting for company income tax; 6.1 The benefit of information on current and deferred tax; 6.2 Income tax in the financial statements; 6.3 General principles of accounting for income tax; 6.4 Taxable profit; 6.5 Current tax; 6.6 Deferred tax; 6.7 Other disclosures; 6.8 Additional issues |
| Notes |
Previous edition: Milton, Queensland: Wiley, 2011 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Corporations -- Australia -- Accounting
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Accounting -- Standards -- Australia
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BUSINESS & ECONOMICS / Accounting / Financial.
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Accounting -- Standards
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Corporations -- Accounting
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Australia
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| Form |
Electronic book
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| Author |
Knapp, Jeffrey, author
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McGowan, Susan (Susan C.), author.
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Sweeting, John, author
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| ISBN |
073032401X |
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9780730324010 |
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