Accounting for Corporate Combinations and Associations, is the latest update of this well-known and highly regarded text which provides clear, comprehensive and practical coverage of the process and issues relevant to consolidation accounting.
This edition is a thorough update which reflects the significant changes to the Australian Accounting Standards, IFRS and Corporations Law that have occurred since the last publication.
While working with this text, students learn to explain, execute and evaluate the accounting methods used in consolidations. They will be well equipped to prepare accounts for larger entities, groups and joint ventures.
Accounting for Corporate Combinations and Associations is written for second and third year undergraduate Advanced Financial Accounting, Company Accounting and Consolidated Financial Reporting courses. It is also suitable for students undertaking professional accounting qualifying examinations (in particular the CPA Australia or CA programs).
NEAL ARTHUR BEc (USyd), MCom (Hons) (UNSW), PhD (USyd), CA, is a senior lecturer in the Business School at the University of Sydney. Neal’s current research areas are financial reporting and corporate governance. He has contributed articles to the Australian Journal of Management, Australian Accounting Review, Charter, Accounting and Finance, Corporate Governance and the Journal of Corporate Finance. Neal has also been a co-author of previous editions of Accounting for Corporate Combinations and Associations. He has previously held visiting positions overseas, including the University of Michigan and the University of Texas. Prior to entering academia, Neal was employed at Deloitte.
MATTHEW EGAN is a Senior Lecturer within the Discipline of Accounting at the University of Sydney. His research interests includes the emergence of organisational strategies focused on 'sustainability' and understanding how that impacts on management practice, accounting routines, and other organisational behaviours. Matthew has worked as a finance manager, company secretary, external auditor and internal auditor including experience within a medium-sized publicly listed entity and over seven years' experience in two chartered accounting firms in Australia and Solomon Islands.
BRYAN HOWIESON M.Com. FCPA FAFAANZ is Associate Professor in the School of Accounting and Finance at the University of Adelaide. He has held prior positions at the Adelaide Graduate School of Business and the Universities of South Australia and Western Australia. His teaching and research interests relate primarily to financial reporting and accounting standard setting but he also has strong interests in accounting education, professional ethics and corporate governance. Bryan has published extensively in academic and professional journals. Bryan has served as a director of several not-for-profit entities including as President (Australia) of the Accounting and Finance Association of Australia and New Zealand and as Vice-President on the Executive Committee of the International Association for Accounting Education and Research. Bryan was a member of CPA Australia's 'Member of the Future' committee, is a Past-President of the South Australian Division of CPA Australia, and now serves on CPA Australia’s Professional Qualifications Advisory Committee.
PETER KEET has been a lecturer in accounting at the School of Accounting at RMIT University since 2002. Peter specialises in teaching courses based on accounting standards to both undergraduate and post-graduate Masters students. Prior to teaching at RMIT University, Peter taught financial accounting for 20 years at various other Victorian Universities. Peter has also taught business finance and auditing. Peter has also been actively involved in the financial accounting modules of the CPA Program for 10 years. Peter has acted as Treasurer for a number of community, non-profit organisations
LOUISE LUFF BBus (UTS), CA, VITAL, is a casual lecturer in the School of Accounting at the University of Sydney and Master of Accounting Program at Macquarie University. Louise has had significant accounting and management experience in both professional and commercial organisations, including the role of an accounting technical manager for a large Australian financial institution. She has written materials for the Institute of Chartered Accountants in Australia CA and Quality Assurance programs. She has also written study materials for the Atax program at the University of New South Wales.
RONITA RAM joined Henley Business School at the University of Reading as a lecturer in Accounting in 2015. She has a PhD in Accounting from the University of Sydney, a Post graduate Diploma in Accounting and a Bachelor of Arts degree in Accounting and Information System from the University of the South Pacific (USP) Suva, Fiji Islands. She is a member of the Institute of Chartered Accountants Australian and New Zealand. Ronita has over ten years of teaching experience. She has been the recipient of the Dean’s Citation award for every semester of her teaching at the University of Sydney. She has taught courses on financial accounting at undergraduate and also post graduate levels at University of Sydney. Currently she is the lecturer and module convenor for Introduction to Accounting at Henley Business School.
The text has been updated to incorporate the significant changes in accounting standards that have occurred since the 7th edition was written. This includes