Advanced accounting
著者
書誌事項
Advanced accounting
Prentice Hall, c1996
6th ed
大学図書館所蔵 件 / 全13件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references and index
内容説明・目次
内容説明
The most extensive and in-depth presentation of consolidation topics available, this widely-adopted text explains each topic with a discussion of contemporary accounting theory and practice and with an abundance of examples and illustrations -- e.g., partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.
目次
1. Business Combinations. 2. Stock Investments -- Investor Accounting and Reporting. 3. An Introduction to Consolidated Financial Statements. 4. Consolidation Techniques and Procedures. 5. Intercompany Profit Transactions -- Inventories. 6. Intercompany Profit Transactions -- Plant Assets. 7. Intercompany Profit Transactions -- Bonds. 8. Consolidations -- Changes in Ownership Interests. 9. Indirect and Mutual Holdings. 10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation. 11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures. 12. Accounting for Branch Operations. 13. Foreign Currency Concepts and Transactions. 14. Foreign Currency Financial Statements. 15. Segment and Interim Financial Reporting. 16. Partnerships -- Formation, Operations, and Changes in Ownership Interests. 17. Dissolution and Liquidation of a Partnership. 18. Corporate Liquidations, Reorganizations, and Debt Restructurings for Financial Distressed Corporations. 19. An Introduction to Accounting for State and Local Governmental Units -- Part I. 20. An Introduction to Accounting for State and Local Governmental Units -- Part II. 21. Voluntary Health and Welfare Organizations, Health Care Entities, and Colleges and Universities. Appendix A: SEC Influence on Accounting. Appendix B: Estates and Trusts. Glossary. Index.
「Nielsen BookData」 より
