Modern advanced accounting
著者
書誌事項
Modern advanced accounting
Irwin/McGraw-Hill, c2000
8th ed
大学図書館所蔵 全16件
注記
Includes index
内容説明・目次
内容説明
This text provides complete and in-depth coverage of the topics taught in a one-or-two year advanced accounting course. It has a modular design; each part is self-contained which allows instructors to cover chapters that are appropriate for their class.
目次
- Ethical issues in advanced accounting. Part 1 Accounting for partnerships and branches: partnerships - organisation and operation
- partnership liquidation and incorporation - joint ventures
- accounting for branches
- combined financial statements. Part 2 Business combinations and consolidated financial statements: business combinations
- consolidated financial statements - on date of purchase-type business combination
- consolidated financial statements -subsequent to date of purchase-type business combination
- consolidated financial statements - inter-company transactions
- consolidated financial statements - income taxes, cash flows, and instalment acquisitions
- consolidated financial statements - special problems
- consolidated financial statements - pooling-type business combination. Part 3 International accounting: reporting of segments for interim periods, and to the SEC
- international accounting standards -accounting for foreign currency transactions
- translation of foreign currency financial statements
- segments, interim reports, reporting for the SEC. Part 4 Accounting for fiduciaries - bankruptcy -liquidation and reorganisation
- estates and trusts
- non-profit organisations. Part 5 Accounting for non-business organisations: governmental entities - other governmental funds and account groups
- governmental entities - proprietary funds, fiduciary funds, and comprehensive annual financial reports.
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