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Cover; Frontmatter; Half title; Full title; Imprint; Brief contents; Full contents; Preface; Acknowledgements; Guided tour; Lecturer resources; About the authors; Chapter 1 The Nature and Environment of Companies; 1.1 Introduction; 1.2 The development of companies; 1.3 Differing perspectives of comp...

2.7 Other aspects of share issues2.8 Presentation of shareholders' equity; 2.9 Debt securities; Chapter 3 Reserves and profit distribution; 3.1 Introduction; 3.2 Components of shareholders' equity; 3.3 Transfers between retained earnings and reserves; 3.4 Dividend distributions; 3.5 Disclosure; Chap...

4.6 Sources of authority and guidance4.7 Securities exchange listing requirements; Chapter 5 Accounting for Company Income Tax; 5.1 Introduction; 5.2 Tax-payable method; 5.3 Accounting profit and taxable income; 5.4 Deferred tax assets and liabilities; 5.5 Calculation of temporary differences; 5.6 E...

6.3 Definition and description of property, plant and equipment6.4 Recognition of property, plant and equipment; 6.5 Measurement of property, plant and equipment at point of recognition; 6.6 Measurement after initial recognition; 6.7 Derecognition; 6.8 Disclosures; Chapter 7 Leases; 7.1 Introduction...

7.7 Accounting for sale and leaseback arrangementsChapter 8 Intangible Assets; 8.1 Introduction; 8.2 Definition and description of intangible assets; 8.3 Recognition and initial measurement of intangible assets; 8.4 Measurement after initial recognition; 8.5 Disclosures; Chapter 9 Business Combinati...