Johnston, Trevor R.

The law and practice of company accounting in Australia / by Trevor R. Johnston, Martin O. Jager and Reginald B. Taylor. - 6th ed. - Sydney : Butterworths, 1987. - 704 p. ; 24 cm. + pbk.

Previous ed.: 1983.
Includes index.

Introduction -- Obligation to keep accounting records -- Shareholders' funds: share capital -- Shareholders' funds: reserves -- Liabilities and provisions -- Assets -- Profits: legal decisions regarding divisibility -- Profits: Accounting principles -- Profits: distribution and disclosure -- Profits: Interests of third parties -- Annual accounts -- Holding company and group accounts -- Annual accounts: Interpretation and assessment -- Accounts and statements of liquidators and receivers -- Alteration of capital, reconstruction, amalgamation and take-over -- Audit and investigation -- Proprietary companies -- Special companies -- Miscellaneous.

0409491853


Corporation law--Australia.
Corporations--Accounting--Australia.

349.40633