Advanced financial accounting
著者
書誌事項
Advanced financial accounting
McGraw-Hill, 1996
3rd ed.
- International ed.
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This text is aimed at students on advanced accounting courses. The third edition includes an update of material, bringing the text in line with the latest accounting standards. It includes exercises, problems and cases incorporating critical thinking materials.
目次
- Corporate expansion and accounting for business combinations
- reporting intercorporate investments in common stock
- the reporting entity and consolidated financial statements
- consolidation as of the date of acquisition
- consolidation following acquisition
- intercorporate transfer - noncurrent assets
- intercompany inventory transaction
- intercompany indebtedness
- consolidation ownership issues
- additional consolidation reporting issues
- accounting for branch operations
- multinational accounting - foreign currency transactions
- multinational accounting - translation of foreign entity statements
- segment and interim reporting
- SEC reporting
- partnerships - formation, operation, and changes of membership
- partnerships - liquidations
- governmental entities - introduction and general fund accounting
- governmental entities - special funds and accounting groups
- not-for-profit entities - college and universitites
- not-for-profit entities - health care providers, voluntary health and welfare organizations, and other entities
- corporation in financial difficulty.
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