Australian Corporate Accounting

Part 1: Company Formation, Operation and Reporting Environment 1. The Nature of Corporations 2. Accounting for the Formation of a Company 3. Accounting for Recurrent Changes in Shareholders' Equity and Debt Capital 4. The Financial Reporting Environment I: Regulatory sources 5. The Form and Content of Published Financial Reports I: Requirements of the law, the ASX, and some accounting standards 6. The Form and Content of Published Financial Reports II: Disclosures in the notes of a financial report 7. Accounting for Company Income Tax Part 2: Reorganisation of Company Structure 8. Company Reorganisation: Internal 9. Voluntary Administration, Receivership and Liquidation 10. Company Reorganisation: External Part 3: The Economic Entity 11. Consolidated Financial Statements I: Introduction and consolidation at acquisition date 12. Consolidated Financial Statements II: Purchase Elimination in Years Subsequent to the Acquisition 13. Consolidated Financial Statements III: Continuing Adjustments for Inter-Entity Transactions and Unrealised Profits/Losses 14. Consolidated Financial Statements IV: Outside Equity Interest 15. Consolidated Financial Statements V: Changes in Degree of Ownership, Bonus Share Issues, and Purchase versus Pooling 16. Consolidated Financial Statements VI: Complicated Structures including Indirect Outside Equity Interests 17. Further Reporting by the Economic Entity: Translating the Financial Statements of Overseas-Controlled Entities, Segment Reporting, Consolidated Cash Flow Statements Part 4: Other Business Combinations 18. Accounting for Investments in Associates 19. Accounting for Interests in Joint Ventures 20. Accounting in an International Context