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Advanced Accounting
作者:
Beams、Clement、Anthony、Lowensohn
分類:
套書
/
財經投資
出版社:
華泰文化
出版日期:2006/4/3
ISBN:0131740016
書籍編號:kk0145263
頁數:848
定價:
980
元
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內容簡介
This edition maintains several student-oriented features from the last edition. The presentation of consolidation materials highlights working-paper-only entries with shading, and presents working papers on single upright pages. All chapters include excerpts from the popular business press and references to real world companies, institutions, and events. We use examples from annual reports of companies and governmental and non-profit institutions to illustrate key concepts and maintain student interest. Assignment materials include items from past CFA Examinations and have been updated and expanded to maintain close alignment with coverage of the chapter concepts.
目錄
Ch.1 Business Combinations Ch.2 Stock Investments: Investor Accounting and Reporting Ch.3 An Introduction to Consolidated Financial Statements Ch.4 Consolidation Techniques and Procedures Ch.5 Intercompany Profit Transactions: Inventories Ch.6 Intercompany Profit Transactions: Plant Assets Ch.7 Intercompany Profit Transactions: Bonds Ch.8 Consolidations: Changes in Ownership Interests Ch.9 Indirect and Mutual Holdings Ch.10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation Ch.11 Consolidation Theories, Push-Down Accounting, Corporate Joint Ventures, and Variable Interest Entities Ch.12 Foreign Currency Concepts and Transactions Ch.13 Foreign Currency Financial Statements Ch.14 Segment and Interim Financial Reporting Ch.15 Partnerships: Formation, Operations, and Changes in Ownership Interests Ch.16 Partnership Liquidation Ch.17 Corporate Liquidations and Reorganizations Ch.18 An Introduction to Accounting for State and Local Governmental Units Ch.19 Accounting for State and Local Governmental Units: Governmental Funds Ch.20 Accounting for State and Local Governmental Units: Proprietary and Fiduciary Funds Ch.21 Accounting for Not-For-Profit Organizations
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