ACCT 2542 Corporate Financial
Reporting and Analysis
Topic 5
Accounting for Income Tax
Accounting for Income Tax
Getting Started
Readings
Picker et al, Chapter 8
Other Reference
AASB 112 - Income Taxes
2
Accounting for Income Tax
Getting Started
Objective

Australian School of Business
School of Taxation and Business Law
LEGT 1710
BUSINESS AND THE LAW
TUTORIAL PROGRAM
SESSION 2, 2011
Tutorial Program for LEGT 1710 Business and the Law
Wk
2
Tutorial/Lecture topic
Topic details
3
Legal reasoning and Statutory

Weekly readings
LEGT 1710
Business and the Law
You are expected to cover all the readings
set out in the Course Schedule of the
Course Outline
Key points (or cases) will be emphasised
in the lectures (and in the PDF slides)
Note: your weekly readings c

TUTORIALS START THIS WEEK
LEGT 1710
Business and the Law
Week 2: tutorials begin!
Week 2
Any changes must be made by week 3, by
contacting the Tutor-in-Charge
(Anna Huggins a.huggins@unsw.edu.au)
Legal Reasoning and
Statutory Interpretation
Lecturer: Le

LEGT 1710
Business and the Law
LEGT 1710
BUSINESS AND THE LAW
Lecturer-in-Charge: Leela Cejnar (Weeks 1 to 7)
Email: L.Cejnar@unsw.edu.au
Room 2043 Quadrangle Building
Consultation Hours: Tuesday/Wednesday 3pm to 4pm or by appointment
Week 1
Sessional L

chapter 27
Earnings per share
Learning objectives
Upon completing this chapter readers should:
LO1
LO2
Deegan AFA - 27.indd 822
be able to define and calculate basic
earnings per share;
LO3
understand what potential ordinary shares
are, and be able to det

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Accounting Technician Examination
Feature Article:
Consolidation Procedures Intra-group Transactions Between Parent and Subsidiary
14 (relevant to ATE Paper 7 Advanced Accounting)
Dr. Teresa M H Ho
Introduction
This article describes and illustrates the a

Name: _ SID: _
Signature: _
University of New South Wales
School of Accounting
ACCT 2542 Corporate Financial Reporting and Analysis
Final Examination Supplementary (with solution)
7 December 2006
Session 2, 2006
Time allowed:
2 hours (plus 10 minutes read

Australian School of Business
School of Accounting
ACCT 2542
CORPORATE FINANCIAL REPORTING & ANALYSIS
COURSE OUTLINE
SUMMER, 2010
1
1. STAFF CONTACT DETAILS
3
2. COURSE DETAILS
3
2.1 Teaching times and locations
2.2 Units of credit
2.3 Summary of Course
2

LEARNING OBJECTIVES
1. Understand the overall considerations that are
applied in the presentation of financial
statements (AASB 101)
Seminar Topic 2:
Presentation of
Fi
Financial Statements
St
2. Understand the objectives and limitations of a:
th
li
Stat

ACTL3004/5109 FINANCIAL ECONOMICS
Model Solutions to Tutorial 10
1. Recall that the value of a European put option according to the Black-Scholes is
r (T t)
Vt = Ke
where
log
d1 =
and d2 = d1 +
p
T
K
St
(d2 )
r+1
2
p
Tt
St (d1 )
2
(T
t)
t:
(a) Using the g

ACTL3004/5109 FINANCIAL ECONOMICS
Model Solutions to Tutorial 9
1. In a Brownian motion framework, one can either specify the stock price as a function
of a Brownian motion eg
12
S (t) = S (0) e( 2 )t+W (t)
or alternatively one can specify its dynamics vi

ACTL3004/5109 FINANCIAL ECONOMICS
Tutorial 10 Questions
1. You are given the following information about a European put option on a non-dividend
paying stock:
current stock price:
S
risk-free rate, compounded continuously: 5%
volatility parameter:
0:2
put

ACTL3004/5109 FINANCIAL ECONOMICS
Tutorial 9 Questions
1. Discuss two methods that can be used to build a continuous time nancial model, say,
for a stock price.
2. Derive Ito lemma using the Taylor series argument.
s
(a) For some X (t) = F (W (t) where F

ACTL3004: Week 10a
Financial Economics for Insurance and
Superannuation: Week 10a
Black Scholes Option Pricing Model
1 / 16
ACTL3004: Week 10a
Black-Scholes Model
Derivation
Black-Scholes Model Derivation
The price of a derivative in the Black Scholes mod

ACTL3004/5109 FINANCIAL ECONOMICS
Lecture 10 - Additional Exercise
Consider an executive from a listed company C-Corporation. As a general rule, executives
are awarded company stocks to encourage them to deliver performance for their shareholders.
Executi

ACTL3004: Weeks 9-10
Financial Economics for Insurance and
Superannuation: Week 9-10
Continuous Time Derivative Valuation
1 / 43
ACTL3004: Weeks 9-10
Measure Theory
Radon-Nikodym Derivative
Change of Measure
Eg. Consider the two step random walk tree.
Wit

ACTL3004: Weeks 9-10
Financial Economics for Insurance and
Superannuation: Week 9-10
Continuous Time Derivative Valuation
1 / 43
ACTL3004: Weeks 9-10
Measure Theory
Radon-Nikodym Derivative
Change of Measure
Eg. Consider the two step random walk tree.
Wit

ACTL3004/5109 FINANCIAL ECONOMICS
Model Solutions to Tutorial 6
1.
(a) A
European option allows the holder to exercise the option only at the expiry
of the option. In contrast, an
Americanoption allows the holder to exercise the
option at any time durin

ACTL3004/5109 FINANCIAL ECONOMICS
Tutorial 6 Questions
1. (a) Explain the dierence between a
Europeanand an
Americanoption.
(b) Give reasons why an individual might wish to purchase a call option.
2. .
(a) Explain what is meant by the
intrinsic valueof

ACTL3004: Week 6
Financial Economics for Insurance and
Superannuation: Week 6
Introduction to Derivatives
1 / 21
ACTL3004: Week 6
Derivatives
What is a Derivative Instrument?
What is a Derivative Instrument?
A derivative is a security/contract that promis

ACTL3004: Week 6
Financial Economics for Insurance and
Superannuation: Week 6
Introduction to Derivatives
1 / 21
ACTL3004: Week 6
Derivatives
What is a Derivative Instrument?
What is a Derivative Instrument?
A derivative is a security/contract that promis

ACTL3004/5109 FINANCIAL ECONOMICS
Tutorial 5 Questions
1. Explain what is meant by diversiable and non-diversiable risks of a security. Explain
how the expected return depend on each of these two types of risk under the Single
index model.
2. Expalin what

ACTL3004/5109 FINANCIAL ECONOMICS
Model Solutions to Tutorial 5
1. Under the Single-Index model, there are two distinct risks of a security, where risk
is dened to be the standard deviation of returns over successive periods of time.
Diversiable (or speci