Advanced financial accounting
著者
書誌事項
Advanced financial accounting
McGraw-Hill/Irwin, c2002
5th ed., international ed
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注記
Includes index
内容説明・目次
内容説明
This text is illustrated with presentations of worksheets, schedules and financial statements, so students should be able to see the development of each topic. Contemporary FASB and GASB pronouncements are included to aid those preparing for the CPA examinations. In each chapter, the three alternative methods of accounting doe the parent's investment in the subsidiary are presented to see the differences in method and to see how the consolidated financial statements are the same whichever method is used.
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 transfers - noncurrent assets
- intercompany inventory transactions
- intercompany indebtedness
- consolidation ownership issues
- additional consolidation reporting issues
- multinational accounting - foreign currency transactions and financial instruments
- multinational accounting - translation of foreign entity statements
- segment and interim reporting
- SEC reporting
- partnerships - formation, operation and changes in membership
- partnerships - liquidation
- governmental entities - introduction and general fund accounting
- governmental entities - special funds and government-wide statements
- not-for-profit entities
- corporations in financial difficulty.
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