Advanced accounting

Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Interco...

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Bibliographische Detailangaben
1. Verfasser:	Beams, Floyd A. (VerfasserIn)
Weitere Verfasser:	Anthony, Joseph H. (VerfasserIn), Bettinghaus, Bruce (VerfasserIn), Smith, Kenneth A. (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	New York, NY Pearson 2018
Ausgabe:	13th edition
Schlagworte:	Rechnungswesen > Theorie > Accounting > Lehrbuch
Online Zugang:	Inhaltsverzeichnis
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Beschreibung
Zusammenfassung:	Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index
Beschreibung:	Revised edition of: Advanced accounting, [2015]. - Includes bibliographical references and index
Beschreibung:	xxi, 771 Seiten
ISBN:	9780134472140 978-0-13-447214-0 0134472144 0-13-447214-4