Accounting for Corporate Combinations and Associations Australian 7th Edition Arthur Solutions Manual

1. Chapter 1 Text objectives and introduction to consolidation
2. 1.1 Introduction
3. 1.2 Some basic concepts and terminology
4. 1.3 Why do entities form groups?
5. 1.4 Overview of accounting for different investor–investee relationships
6. 1.5 The importance of consolidation accounting
7. 1.6 Application and scope of AASB 10
8. 1.7 Control
9. 1.8 Summary
10. 1.9 Consolidation questions
11. 1.10 References
12. 1.11 Endnotes
13. Chapter 2 Principles of consolidation
14. 2.1 Introduction
15. 2.2 The consolidation process—an overview
16. 2.3 Elimination of the parent’s investment in subsidiary asset
17. 2.4 Introduction to goodwill or gain on bargain purchase
18. 2.5 Elimination of intragroup dividends
19. 2.6 Summary of the consolidation process
20. 2.7 Comprehensive examples
21. 2.8 Consolidation questions and exercises
22. 2.9 References
23. Chapter 3 Fair value adjustments and tax effects
24. 3.1 Introduction
25. 3.2 AASB 3 Business Combinations
26. 3.3 Consolidated financial statements and AASB 112 Income Taxes
27. 3.4 Allocation of the cost of a business combination
28. 3.5 Acquisition of a business operation
29. 3.6 Further issues concerning the acquisition of a subsidiary
30. 3.7 Comprehensive example—acquisition of a subsidiary
31. 3.8 Accounting for reverse acquisitions
32. 3.9 Consolidation questions and exercises
33. 3.10 References
34. Chapter 4 Intragroup transactions
35. 4.1 Introduction
36. 4.2 Intragroup services
37. 4.3 Intragroup borrowing and lending
38. 4.4 Intragroup sales of inventories
39. 4.5 Intragroup transfers of non-current assets
40. 4.6 Comprehensive example
41. 4.7 Consolidation questions and exercises
42. Chapter 5 Non-controlling interest
43. 5.1 Introduction
44. 5.2 Nature of non-controlling interest
45. 5.3 Disclosure and measurement of non-controlling interest
46. 5.4 Consolidation of partly owned subsidiaries
47. 5.5 Negative non-controlling interest
48. 5.6 Preference shares and the calculation of non-controlling interest
49. 5.7 Consolidation questions and exercises
50. 5.8 References
51. Chapter 6 Partly owned subsidiaries: indirect non-controlling interest
52. 6.1 Introduction
53. 6.2 Ownership interests in a group
54. 6.3 Consolidation of multiple subsidiaries
55. 6.4 Applied issues
56. 6.5 Consolidation questions and exercises
57. 6.6 References
58. Chapter 7 Consolidated cash flow statements
59. 7.1 Introduction
60. 7.2 Identifying and reporting cash flows
61. 7.3 Preparation of a statement of cash flows
62. 7.4 The consolidation issue
63. 7.5 Consolidation questions and exercises
64. 7.6 References
65. Chapter 8 Accounting for joint arrangements
66. 8.1 Introduction
67. 8.2 Background to AASB 11
68. 8.3 Nature and types of joint arrangements
69. 8.4 Accounting for joint operations
70. 8.5 Evaluation of the one-line and line-by-line methods
71. 8.6 Accounting for a production joint operation
72. 8.7 Transactions between joint operators
73. 8.8 Revaluation of a joint operator’s remaining interest in a non-current asset
74. 8.9 Note disclosures for joint arrangements
75. 8.10 Consolidation questions and exercises
76. 8.11 References
77. Chapter 9 Accounting for associates and joint ventures—the equity method
78. 9.1 Introduction
79. 9.2 Judging whether to apply equity accounting
80. 9.3 The equity method of accounting
81. 9.4 Presentation of equity accounting information
82. 9.5 Other equity accounting issues
83. 9.6 Impairment losses
84. 9.7 The tax effect of the equity carrying amount of an investment
85. 9.8 Comprehensive example of equity accounting—one associate
86. 9.9 Note disclosures for associates
87. 9.10 Example of equity accounting—two associates
88. 9.11 Consolidation questions and exercises
89. 9.12 References
90. 9.13 Endnotes
91. Chapter 10 Translation and consolidation of foreign currency financial statements
92. 10.1 Introduction
93. 10.2 Important concepts
94. 10.3 Translation methods for statements of comprehensive income and statements of financial position
95. 10.4 The history of Australian accounting standards
96. 10.5 Determining the functional currency
97. 10.6 Presentation currency
98. 10.7 Translation into the presentation currency
99. 10.8 Translation into the functional currency
100. 10.9 Critical evaluation of translation requirements
101. 10.10 Translation of statement of cash flows
102. 10.11 Consolidation of the translated statement of comprehensive income and translated statement of
103. 10.12 Consolidation of the translated statement of cash flows
104. 10.13 Applying equity accounting to foreign operations
105. 10.14 Applied issues in the translation of foreign currency financial statements
106. 10.15 Consolidation questions and exercises
107. 10.16 References
108. Chapter 11 Segment reporting by diversified entities
109. 11.1 Introduction
110. 11.2 Background to AASB 8
111. 11.3 Reportable segments
112. 11.4 Measurement of segment data items
113. 11.5 Disclosure of segment information
114. 11.6 Example of segment reporting disclosures
115. 11.7 Consolidation questions and exercises
116. 11.8 References
117. Index

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