Business Combinations And International Accounting - 03 edition

Herring, Hartwell C. III : Utica College

Hartwell C. Herring III is Professor of Accounting at Utica College in Utica, New York. A CPA, Dr. Herring received BBA and MS degrees from The University of Mississippi and his Ph.D. from The University of Alabama. He was also an accounting faculty member at The University of Tennessee for twenty-seven years, where he rose to the rank of Professor of Accounting. During his career Professor Herring has published extensively, particularly on subjects related to accounting education, including articles in Issues in Accounting Education, Management Accounting, and Journal of Accounting Education. He has also written professionally published continuing education materials and was a co-author of the monograph, A Framework for the Development of Accounting Education Research, published by the American Accounting Association. His research support includes funding from the AICPA, The Haskins & Sells Foundation, The American Accounting Association, and The Coopers & Lybrand Foundation. He currently serves as an associate editor of Accounting Education, an international journal and is on the editorial board of both Issues in Accounting Education and Journal of Accounting Education. Dr. Herring has taught all areas of financial accounting, including principles, intermediate, advanced, international, governmental accounting, and accounting for not-for-profit organizations. He is a member of the American Accounting Association, the International Association for Accounting Education and Research, and the American Association of University Professors. During summer vacations and holidays, Dr. Herring enjoys hiking and camping with his wife Polly. He has also enjoys the study of French language and culture and has traveled extensively in France.

PART 1: BUSINESS COMBINATIONS.
1. Business Combinations Involving the Merger or Consolidation of Net Assets.
2. Accounting for Investments in the Common Stock of Affiliates.
3. Consolidated Balance Sheet on the Date of Acquisition.
4. Consolidated Financial Statements Subsequent to Acquisition.
5. Intercompany Transactions in Inventories.
6. Intercompany Transactions in Plant Assets.
7. Business Combinations Using the Pooling of Interests Method.

PART 2: FOREIGN EXCHANGE AND TRANSLATION.
8. International Accounting: Foreign Currency Concepts and Transactions.
9. Translation of Foreign Currency Financial Statements.