Summary: Intended for a senior level course in advanced accounting taught at many four-year schools, the book's primary objective is to provide a comprehensive treatment of selected topics in a clear and understandable manner. The third edition reflects current issues in advanced accounting, integrates all three alternative recording methods (cost, partial equity, complete equity) for teaching consolidation concepts using worksheet icons and labels to distinguish among the three
Summary: Intended for a senior level course in advanced accounting taught at many four-year schools, the book's primary objective is to provide a comprehensive treatment of selected topics in a clear and understandable manner. The third edition reflects current issues in advanced accounting, integrates all three alternative recording methods (cost, partial equity, complete equity) for teaching consolidation concepts using worksheet icons and labels to distinguish among the three methods and new, enhanced student pedagogy. ...show less
Edition/Copyright:3RD 07 Cover: Hardback Publisher:John Wiley & Sons, Inc. Published: 04/20/2007 International: No
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Accounting for mergers and acquisitions
Introduction to business combinations and the conceptual framework
Accounting for business combinations
Consolidated financial statements - date of acquisition
Consolidated financial statements after acquisition
Allocation and depreciation of differences between implied and book values
Elimination of unrealized profit on intercompany sales of inventory
Elimination of unrealized gains or losses on intercompany sales of property and equipment
Changes in ownership interest
Intercompany bond holdings and miscellaneous topics - consolidated financial statements
Insolvency - liquidation and reorganization
Accounting in the international marketplace
International accounting and the global economy
Accounting for foreign currency transactions and hedging foreign exchange risk
Translation of financial statements of foreign affiliates
Reporting for segments and for interim financial periods
Partnerships : formation, operation, and ownership changes
Fund and nonprofit accounting
Introduction to fund accounting
Introduction to accounting for state and local governmental units
Accounting for nongovernment nonbusiness organizations : colleges and universities, hospitals and other health care organizations
Table of Contents provided by Blackwell. All Rights Reserved.
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