Advanced Accounting
7th Edition
Published on 23. June 1999
Book
Hardback
912 pages
978-0-13-597873-3 (ISBN)
Description
This in-depth presentation of consolidation explains each topic with a discussion of contemporary accounting theory and practice. An abundance of examples and illustrations-e.g. partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.-are integrated throughout the text to support concepts described in the narrative. Now updated with the latest FASB material, and a special package with GASB Statement 34 is available.
More details
Edition
7th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 284 mm
Width: 215 mm
Thickness: 37 mm
Weight
2037 gr
ISBN-13
978-0-13-597873-3 (9780135978733)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Book
09/2002
8th Edition
Pearson
€111.41
Article exhausted; check for reprint
Previous edition
BEAMS
Advanced Accounting
Book
04/1997
6th Edition
Pearson Education (US)
€45.79
Article exhausted; check different version
Content
1. Business Combinations. 2. Stock Investments-Investor Accounting and Reporting. 3. An Introduction to Consolidated Financial Statements. 4. Consolidation Techniques and Procedures. 5. Intercompany Profit Transactions-Inventories. 6. Intercompany Profit Transactions-Plant Assets. 7. Intercompany Profit Transactions-Bonds. 8. Consolidations-Changes in Ownership Interests. 9. Indirect and Mutual Holdings. 10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation. 11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures. 12. Accounting for Branch Operations. 13. Foreign Currency Concepts and Transactions. 14. Foreign Currency Financial Statements. 15. Segment and Interim Financial Reporting. 16. Partnerships-Formation, Operations, and Changes in Ownership Interests. 17. Dissolution and Liquidation of a Partnership. 18. Corporate Liquidations, Reorganizations, and Debt Restructurings for Financially Distressed Corporations. 19. An Introduction to Accounting for State and Local Governmental Units-Part I. 20. An Introduction to Accounting for State and Local Governmental Units-Part II. 21. Voluntary Health and Welfare Organizations, Health Care Entities, and Colleges and Universities. Appendix A: SEC Influence on Accounting. Appendix B: Estates and Trusts. Glossary. Index.