These ACCT3011 notes are completed using the textbook, all the lectures and some readings. They cover the whole semester. Clearly written notes are tabulated for easy understanding and following with concepts. Included topics are:
- Consolidation and the concept of control
- Principles of consolidation and the consolidation process
- Fair value adjustments and tax effect accounting
- Intra-group transactions (borrowing and inventory)
- Intra-group transactions (non-current assets)
- Partly owned subsidiaries: non-controlling interest
- Segments and related party disclosures
- Accounting for associates and joint ventures – the equity method
- Joint Operations and Foreign Currency Translation
- Financial instruments and hedge accounting
- Issues in consolidation, accounting standard-setting processes & social and environmental reporting
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