http://swrc.ontoware.org/ontology#Misc BAC 305/05 Company Accounting Reporting course guide en Issues and redemption of shares and debentures Business combinations and company reconstruction Consolidated financial statements Accounting for associate and joint ventures, increases in shareholding and complex group structures Decrease in holding's interest, group reconstructions and foreign operations Wawasan Open University Accounting This course guide looks at the issue and redemption of shares and debentures. Unit 2 looks at business combination. Unit 3 explains the preparation of consolidated financial statements i.e., the Consolidated Statement of Financial Position and the Statement of Comprehensive Income. Unit 4 covers accounting for associate and joint ventures. The last Unit look at the decrease in holding’s interest, group restructuring and foreign operations. Electronic Wawasan Open University