Language : English
Published : 2017-07-20
Pages : 1131
Advanced Financial Accounting (An IFRS Standards Approach) 3rd Edition
This book is a suitable text for both accounting students in universities and candidates sitting for accounting professional examinations. It also serves as a useful reference for accounting practitioners who are keen to keep up to date with the IFRS Standards that are featured in this text. It presents the accounting issues clearly, illustrates the application of the IFRS Standards systematically and explains the process thoroughly.
This new edition builds upon the success of the previous two editions through its emphasis on explanations and illustrative examples to help students understand complex accounting rules. It deals with the complexity of accounting issues head on and explains integrated problems that involve the application of more than one IFRS Standard. There are new end-of-chapter questions, impactful diagrams, flowcharts, concept maps and many other features as explained in the Preface of this book.
New content and expanded coverage in the following areas:
-Change in ownership interests relating to associates
-Business combinations achieved through common control
-Accounting classification and measurement and hedge accounting under IFRS 9
-Disposals of foreign operations
-Multi-level consolidation with step-by-step explanations
-Change in ownership interests relating to subsidiaries with and without change of control with full-length comprehensive examples
-Expected credit loss under IFRS 9
Student Value Pack: Accounting: An Introduction to Principles and Practice Text Workbook 8th Edition
Accounting: An Introduction to Principles and Practice, Eighth Edition, will be updated to align with the latest Financial Services Training Package. The text addresses units in Certificate III Accounts Administration, Certificate IV Accounting, Diploma of Accounting and Certificate IV Bookkeeping.
This new edition of a bestselling introductory accounting text is aligned to the latest International Financial Reporting Standards (IFRS) as adopted by the Australian Accounting Standards Board (AASB, and will satisfy the requirements of an increasingly diverse group of students.
Table of Contents
1. Accounting its foundations
2. The accounting equation
3. Transactions, general journals and double entry processing
4. Transactions, specialized journals and double entry processing
5. Separate ledgers for accounts receivable and accounts payable
6. Journals and ledgers for special transactions
7. Management controls over cash
8. The general ledger and financial reports
9. Matching expense and revenueto the accounting period
10. Preparing final reports from a worksheet
11. Advanced management reports and correction of errors
12. Accounting for non-current assets
13. Payroll preparation and accounting entries
Combining clear explanations of theory, fully worked examples and a comprehensive set of revision questions, Company Accounting and Financial Statements, sixth edition, provides students with an accessible and practical guide to preparing and interpreting company financial reports. Thoroughly updated to incorporate the most recent changes in International and Australian Accounting Standards Company Accounting and Financial Statements, sixth edition, is suitable for students commencing studies in company accounting and also those studying at more advanced levels. The content has been refocused on the Diploma qualification for Accounting by concentrating on the two performance criteria for the one competency unit.
Creating Value from Mergers and Acquisitions is the first book to provide a comparative analysis of the M&A scene in Europe and the US, the two most active markets in the world. Now in its second edition it continues to develop an international and multidisciplinary perspective of M&A, and considers M&A as a process and not a mere transaction. The author draws upon economics, finance, strategy, law, organisational theories to formulate a five-stage model and emphasises the need to understand the interconnected nature of these stages. The book’s central focus in on the challenges to using M&A as an instrument to create shareholder value, how M&A risks can be mitigated and how odds of success in acquisitions can me increased.
Creating Value from Mergers and Acquisitions is suitable for those studying advanced undergraduate and MBA courses in industrial organisations, finance, business strategy, and corporate governance, as well as those preparing for professional exams. The rigorous integration of the conceptual, empirical, and practical aspects of M&A means that researchers and practitioners will also find this book extremely useful.