Advanced accounting
著者
書誌事項
Advanced accounting
Prentice Hall, c2009
10th ed
大学図書館所蔵 件 / 全15件
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注記
Previous ed.: 2006
Includes bibliographical references and index
内容説明・目次
内容説明
For undergraduate and graduate courses in advanced accounting.
This is a comprehensive textbook that addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards.
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. Foreign Currency Concepts and Transactions
13. Foreign Currency Financial Reporting
14. Segment and Interim Financial Reporting
15. Partnerships-Formation, Operations, and Changes in Ownership Interests
16. Partnership Liquidation
17. Corporate Liquidations and Reorganizations
18. An Introduction to Accounting for State and Local Governmental Units
19. Accounting for State and Local Governmental Units-Governmental Funds
20. Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds
21. Accounting for Not-for-Profit Organizations
22. Estates and Trusts
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