Corporate Accounting In Australia

Chapter 1. The nature and environment of companies
Chapter 2. Company formation, share capital and debt securities
Chapter 3. Reserves and profit distribution
Chapter 4. Published financial statements
Chapter 5. Accounting for company income tax
Chapter 6. Property, plant and equipment
Chapter 7. Leases
Chapter 8. Intangible assets
Chapter 9. Business combinations
Chapter 10. Impairment of assets
Chapter 11. Additional accounting standards and disclosures
Chapter 12. Principles of consolidation
Chapter 13. Consolidation: Intra-group transactions
Chapter 14. Consolidation: Non-controlling interests
Chapter 15. Consolidation: Indirect non-controlling interests
Chapter 16. Accounting for associates
Chapter 17. Accounting for joint ventures
Chapter 18. Accounting for foreign currency
Chapter 19. Capital reorganisation
Chapter 20. External administration, including liquidation
Chapter 21. Key issues in Australian corporate governance

• Integration of the latest AASB standards. Where applicable, standards are outlined at the beginning of each chapter, and excerpts from AASB are reproduced and highlighted throughout the chapter.
• Explanatory notes accompany the excerpts to ensure that students are not confused by the technical language, and understand how to interpret and implement them. 
• Revised chapter 1 now includes an introduction to contemporary issues like Corporate Governance, Corporate Social Responsibility and Sustainability. 
• Extended coverage of Leases (Ch 7), Additional accounting standards and disclosures (Ch 11), and Accounting for foreign currency (Ch 18). 
•  A new, ground-up chapter on corporate governance. 
• Accounting in Focus boxes including excerpts from real company financial reports and newspaper articles highlight the application of theory to practice. 
• An extensive number and variety of review questions, problems and comprehensive exercises are provided to reinforce the material covered. The review questions are intended to reinforce the basic principles, procedures and conceptual issues, while the problems present more extended and practical tasks for students. One or more comprehensive exercises are also included in most chapters. Wherever possible these reflect ‘real-world’ situations without unnecessary complexity. 
• Learning Objectives provide a roadmap for the chapter, outlining key concepts that students need to master. Each learning objective is signposted in the margins to show where it is covered. 
  Illustrative Examples provide a fictional scenario and break down each component, showing students how to apply the concepts they have learned.
  

RON DAGWELL B Ec, B Comm, MFM, AAUQ, FCPA is a senior lecturer in the Department of Accounting, Finance and Economics within the Griffith University Business School. His research interests include financial and company accounting. He has published articles in a number of academic and professional journals. Ron has extensive consultancy experience in the public and private sectors and has taught company and financial accounting for over 30 years in Australia and overseas.

GRAEME WINES PhD, M.Ec, Grad.Dip.Acc, Dip.Ed, B.Bus, FCPA is a Professor in Accounting at Deakin University, where he has been employed for over 25 years. He also has prior experience working in chartered accounting firms. Graeme holds a PhD from The Australian National University. He has published research papers in a number of academic journals and has presented many papers at Australian and international accounting conferences. His extensive teaching experience has extended across many areas of financial accounting and reporting, accounting theory and auditing. His teaching experience has comprised on-campus, international, off-campus, off-shore and online course development, course writing and course delivery. Graeme’s research has encompassed the areas of financial accounting and reporting, accounting theory and auditing, with his expertise in these areas extending across the private and public sectors. Graeme is the recipient of various research grants, including an Australian Research Council (ARC) Linkage Project grant.

CECILIA LAMBERT has an academic career spanning more than two decades. She is an Associate Professor in accounting, joining the faculty of the College of Business Sciences at Zayed University, Abu Dhabi, in 2008 after many years at Griffith University in Brisbane. Cecilia has also served in many administrative positions, especially as the director of various masters programs in accounting.
Her professional career outside academia includes audit with an international accounting firm and as an accountant in industry. She has drawn on her practical and academic experiences to hone her skills as an accounting educator.
Cecilia has a keen interest in accounting education. Finding inspiration in her own experiences as a student and from interactions with colleagues, she is committed to exploring ways to engage with various stakeholders in professional accounting education. Cecilia served on the Queensland state education committee of CPA Australia for several years and has provided instruction in the CPA program.
Cecilia received her doctorate from the University of Queensland in 1999. Her research interests are in external reporting, especially the globalisation of accounting standards and practices. In addition to writing about accounting, she enjoys the expanse of travel and the hearth of family.