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Accounting for Corporate Combinations and Associations


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Accounting for Corporate Combinations and Associations, 8e 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 latest 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, 8e 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).

Ch 1. Text objectives and introduction to consolidation.
  • Ch 2. Principles of consolidation
  • Ch 3. Fair value adjustments and tax effects
  • Ch 4. Intra-group transactions
  • Ch 5. Non-controlling interest
  • Ch 6. Partly-owned subsidiaries: indirect non-controlling interest
  • Ch 7. Consolidated cash flow statements
  • Ch 8. Accounting for joint arrangements
  • Ch 9. Accounting for associates and joint ventures: the equity method
  • Ch 10. Translation and consolidation of foreign currency financial statements
  • Ch 11. Segment reporting by diversified entities

The text has been updated to incorporate the significant changes in accounting standards that have occurred since the 7th edition was written.

This includes

  • Revised AASB standards, including AASB 10, 11, 12, 127 and 128, that applied to investments in subsidiaries, associates, joint arrangements and other investments as at early 2016.
  • Amendments made to IFRS 10, 11 and IAS 27 and 28 in 2014 are therefore also reflected in the book.
  • Updated references to the differences and similarities between certain Australian Accounting Standards and IFRS as well as the relationship between US GAAP and IFRS.
  • Revised and updated In-text examples which impact the myriad other changes relevant to the preparation of the financial statements, including changes to AASB 101, Presentation of Financial Statements and recent amendments to AASB 9, Financial Instruments.

Features and benefits

  • As with previous editions, the flexible structure and approach to the topics helps instructors to tailor their course according to their learning objectives.
  • Practical end of chapter exercises help students develop accounting and analysis skills and enhance their employability. Some of these questions may be performed in Excel help students to gain a clear understanding of how formulas are used to calculate the answers and how changes in one variable affect each other.
  • AASB Standards referenced within the chapter are listed at start of each chapter.
  • Details of the changing scope of differences and similarities between certain Australian Accounting Standards and IFRS as well as the relationship between US GAAP and IFRS.
  • Journals and worksheets visuals are integrated throughout the text.
  • A wide variety of End-of-Chapter questions which encourage critical thinking and analysis.

Instructor Resources: Instructor’s Manual including solutions to chapter questions, Test Bank with solutions and PowerPoints to accompany each chapter.

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 had a long association with accounting standards setting in Australia including acting as an alternate member of Australia's Urgent Issues Group and the Consultative Group and has assisted the Australian Accounting Standards Boards in research projects. He was recently appointed to the AASB’s Academic Advisory Panel. He has undertaken a number of consultancies in the private and public sectors in the areas of financial reporting and codes of conduct. 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. Prior to joining the Henley Business School, she worked as a Lecturer in Accounting at the University of Sydney, Australia. She has also previously taught in the Accounting and Financial Management Department at University of the South Pacific in Fiji and worked as an auditor at PriceWaterHouseCoopers in Fiji.

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.

Ronita’s research interest is in the area of international financial reporting standards, IFRS for SMEs, accounting for developing countries, and compliance issues. Her PhD thesis titled Development of the International Financial Reporting Standards (IFRS) for Small and Medium-Sized Entities (SMEs) won the prestigious Emerald/EFMD Highly Commended Doctoral Research Award for 2012 for the Interdisciplinary Accounting Research category. She was also the 2013 finalist for Rita and John Cornforth Medal, at University of Sydney.

Ronita has published her research in a number of international journals. In April 2010, Ronita was also awarded 'Outstanding Author Contribution Award Winner' at the Literati Network Awards for Excellence 2010 by Emerald for the paper "Corporate Governance and International Financial Reporting Standard (IFRS): The Case of Developing Countries" published in Research in Accounting in Emerging Economies, 2008. Ronita has also reviewed papers for a number of international journals and conferences.


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