Financial Accounting 2 / Financial Accounting 3

日期 : Jan 2010 - Dec 2011

Degree Related Projects Financial Accounting 2 (Assignment) • Financial reporting environment revenue related accounting and disclosure issues. • Accounting for employee benefit. • Financial instrument classification and disclosures. • Consolidation economic entity, preparation of consolidates financial statements including goodwill/discount on acquisition and elimination of inter-entity consolidated financial balances. • Non-controlling interests and equity accounting. Financial Accounting 3 (Assignment) • Presentation of financial statement in assignment. • Review of financial reporting requirements for companies in Australia. • AASB (Australian accounting standard book) standards relating to statement of financial position, comprehensive income and changes in equity, associated notes including revisions and errors, retained profit and underlying accounting treatments. • Other disclosures accounting policies, materiality and event occurring after reporting period. • Liabilities measurement and classification, provisions and contingencies, disclosures and presentation. • Leases classification criteria, accounting treatments in the books of lessee, disclosure requirements. • Accounting for tax.