Thursday Lecture 4hr Review material covered this week Sept. 21 Week 2 Quiz Tutorial 1hr Group presentations begin Friday Lecture 4hr Introduction to Group Accounting Elliott *Understand the various forms of inter Prepare Sept. 22 Chs 22-25 company structure, Associates and from Work through Subsidiaries as well as Special Purpose text examples Entities *Recognise the need for consolidation Tutorial 1hr Consolidated Financial Statements Part – of the financial statements to provide One information for the users of accounts. Week 03 Monday Lecture 4hr Fair Value Adjustments, Goodwill and the *Account for the value of companies at Prepare Sept. 25 Regulatory Framework and after the date of acquisition from according to the guidance of the Regulatory Framework *Understand the use of fair value adjustments and be able to adjust the consolidated accounts accordingly Tutorial 1hr Consolidated Financial Statements Part – Two Tuesday Lecture 4hr Intra Company Group Transactions Elliott *Understand the need for elimination of Prepare Sept. 26 Chs 22-25 plus Handout intra company transactions from Work text example *Be able to record appropriate figures in the consolidated accounts Tutorial 1hr Consolidated Financial Statements Part – Three Wednesday Lecture 4hr Associated Companies, Joint Ventures and Elliott *Distinguish the different types of Prepare Sept. 27 Special Purpose Entities Chs 22-25 company structures used in from Work text example consolidated accounting, focusing on Week 3 Quiz the definition of control as the basis of
Thursday Sept. 21 Lecture 4hr Review material covered this week Week 2 Quiz Tutorial 1hr Group presentations begin Friday Sept. 22 Lecture 4hr Introduction to Group Accounting Elliott Chs 22-25 Work through text examples *Understand the various forms of inter company structure, Associates and Subsidiaries as well as Special Purpose Entities *Recognise the need for consolidation of the financial statements to provide information for the users of accounts. Prepare from Tutorial 1hr Consolidated Financial Statements – Part One Week 03 Monday Sept. 25 Lecture 4hr Fair Value Adjustments, Goodwill and the Regulatory Framework *Account for the value of companies at and after the date of acquisition according to the guidance of the Regulatory Framework *Understand the use of fair value adjustments and be able to adjust the consolidated accounts accordingly Prepare from Tutorial 1hr Consolidated Financial Statements – Part Two Tuesday Sept. 26 Lecture 4hr Intra Company Group Transactions Elliott Chs 22-25 plus Handout Work text example *Understand the need for elimination of intra company transactions *Be able to record appropriate figures in the consolidated accounts Prepare from Tutorial 1hr Consolidated Financial Statements – Part Three Wednesday Sept. 27 Lecture 4hr Associated Companies, Joint Ventures and Special Purpose Entities Week 3 Quiz Elliott Chs 22-25 Work text example *Distinguish the different types of company structures used in consolidated accounting, focusing on the definition of control as the basis of Prepare from