Advanced accounting /
| Main Author: | |
|---|---|
| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
New York, NY :
Wiley,
c1994.
|
| Edition: | 6th ed. |
| Subjects: |
Table of Contents:
- 1. Business combinations
- 2. Consolidated financial statements : date of acquisition
- 3. Consolidated financial statements after acquisition
- 4. Assignment, depreciation, and amortization of the difference between cost and book value
- 5. Elimination of unrealized profit in intercompany sales of inventory
- 6. Elimination of unrealized profit on intercompany sales of property and equipment
- 7. Deferred income tax consequences in business combinations and consolidated financial statements
- 8. Changes in ownership interest
- 9. Indirect ownership and reciprocal stockholdings
- 10. Consolidated financial statements : miscellaneous topics
- 11. Pooling of interests and alternative concepts of consolidated financial statements
- 12. The equity method of reporting investments in common stock
- 13. Accounting for home office and branch activities
- 14. Accounting for foreign currency transactions
- 15. The translation of financial statements of foreign affiliates
- 16. Reporting for segments and interim financial periods
- 17. Insolvency : liquidation and reorganization
- 18. Partnerships : formation, operation, and ownership changes
- 19. Partnership liquidation
- 20. Introduction to fund accounting
- 21. Introduction to accounting for state and local governmental units
- 22. Introduction to accounting for nongovernment nonbusiness organizations
- 23. Accounting for estates and trusts
- 24. Accounting for installment sales and consignmet transactions.