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South-Western's Advanced Accounting
作者：
Fischer、Taylor、Cheng
分類：
套書
／
財經投資
出版社：
華泰文化
出版日期：2006/4/3
ISBN：0324311346
書籍編號：kk0145264
頁數：1194
定價：
1280
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<b><font color="#aa0000">內容簡介</font></b> ADVANCED ACCOUNTING offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics of any text on the market. Completely updated to reflect the latest FASB pronouncements, it is an excellent preparation resource for the CPA exam. ADVANCED ACCOUNTING also provides the tools students need to pursue professional careers in a global economy. This is the only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in the business world. <b><font color="#aa0000">目錄</font></b> PART I COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. Ch.1 Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. Ch.2 Consolidated Statements: Date of Acquisition. Ch.3 Consolidated Statements: Subsequent to Acquisition. Ch.4 Intercompany Transactions: Merchandise, Plant Assets, and Notes. Ch.5 Intercompany Transactions: Bonds and Leases. Ch.6 Cash Flow, EPS, Taxation, and Unconsolidated Investments. Ch.7 Special Issues in Accounting for an Investment in a Subsidiary. Ch.8 Subsidiary Equity Transactions; Indirect and Mutual Holdings. PART II MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. Ch.9 The International Accounting Environment. Module: Derivatives and Related Accounting Issues. Ch.10 Foreign Currency Transactions. Ch.11 Translation of Foreign Financial Statements. Ch.12 Interim Reporting and Disclosures about Segments of an Enterprise. PART III PARTNERSHIPS. Ch.13 Partnerships: Characteristics, Formation, and Accounting for Activities. Ch.14 Partnerships: Ownership Changes and Liquidations. PART IV GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. Ch.15 Governmental Accounting: The General Fund and the Account Groups. Ch.16 Governmental Accounting: Other Governmental Funds, Proprietary Fund, and Fiduciary Funds. Ch.17 Financial Reporting Issues. Ch.18 Accounting for Private Not-for-Profit Organizations. Ch.19 Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations. PART V FIDUCIARY ACCOUNTING. Ch.20 Estates and Trusts: Their Nature and the Accountant’s Role. Ch.21 Debt Restructuring, Corporate Reorganizations, and Liquidations Index.
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