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Company Accounting , 3ed Jubb, Langfield-Smith & Haswell Nelson Thomson Learning

Company Accounting , 3ed Jubb, Langfield-Smith & Haswell Nelson Thomson Learning. Presentation prepared by Clare Innes. Chapter 1 Overview. Lecture Topics. Introduction to the course Introduction to financial reporting in the corporate sector. Lecture References. Text - Chapter 1.

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Company Accounting , 3ed Jubb, Langfield-Smith & Haswell Nelson Thomson Learning

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  1. Company Accounting,3edJubb, Langfield-Smith & Haswell Nelson Thomson Learning Presentation prepared by Clare Innes

  2. Chapter 1Overview

  3. Lecture Topics • Introduction to the course • Introduction to financial reporting in the corporate sector

  4. Lecture References • Text - Chapter 1

  5. Key Concepts • Company • Corporations Act 2001 • Shareholders • Financial reporting • Regulation • Accounting Standards

  6. Nature of a Company • Group of people carrying on a business activity • Separate legal entity • Easily formed • Governed by Corporations Act 2001 • Purpose of registration

  7. Company Accounting • Special requirements • nature of entity • additional records • greater accountability • compulsory disclosure

  8. Company Regulation • Corporations Act • Accounting Standards • Stock Exchange • User needs

  9. Company Life-cycle • Characteristics of a company • Legal and historical context • Current legislation • Authority for corporate accounting

  10. Company Life-cycle • Regulation of financial reporting • Formation • Operating and profit-making • recognition criteria • measurement

  11. Company Life-cycle • Investments between companies • control • consolidation • investor influence

  12. Where to get more information • Other courses • List books, articles, electronic sources

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