ACCT3011 Financial Accounting B

University of Sydney (USYD )

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ACCT3011 Financial Accounting Notes
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110

september 2021

2018/2019
Notes cover content for entire semester Topics covered: * 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 Opera...
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ACCT3011 Financial Accounting B

University of Sydney (USYD )

ACCT3011 Financial Accounting Notes