Advanced accounting
著者
書誌事項
Advanced accounting
（McGraw-Hill international editions）（McGraw-Hill higher education）
McGraw-Hill Irwin, c2009
9th ed., international student ed
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注記
"This international student edition is for use outside of the U.S."--Cover
Includes index
内容説明・目次
内容説明
The approach used by Hoyle, Schaefer, and Doupnik in the new edition allows students to think critically about accounting, just as they will do while preparing for the CPA exam. With this text, students gain a well-balanced appreciation of the Accounting profession. The 9th edition introduces the students to the field's many aspects, while focusing on past and present resolutions. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future.
目次
1 The Equity Method of Accounting for Investments 2 Consolidation of Financial Information 3 Consolidations - Subsequent to the Date of Acquisition 4 Consolidated Financial Statements and Outside Ownership 5 Consolidated Financial Statements - Intercompany Asset Transactions 6 Variable Interest Entities, Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues 7 Consolidated Financial Statements - Ownership Patterns and Income Taxes 8 Segment and Interim Reporting 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk 10 Translation of Foreign Currency Financial Statements 11 Worldwide Accounting Diversity and International Standards 12 Financial Reporting and the Securities and Exchange Commission 13 Accounting for Legal Reorganizations and Liquidations 14 Partnerships: Formation and Operation 15 Partnerships: Termination and Liquidation 16 Accounting for State and Local Governments, Part I 17 Accounting for State and Local Governments, Part II 18 Accounting and Reporting for Not-for-Profit Organizations 19 Accounting for Estates and Trusts
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