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ACCT3011 Financial Accounting Notes
- Class notes • 110 pages • 2021
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- $40.48
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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...