Advanced financial accounting
Baker, Richard E.
Advanced financial accounting - 4th ed. - Boston : Irwin/McGraw-Hill, ©1999. - xxxi, 1288 pages : illustrations ; - McGraw-Hill international editions. Accounting series .
Includes index
Preface --
1. Corporate Expansion and Accounting for Business Combinations --
2. Reporting Intercorporate Investments in Common Stock --
3. The Reporting Entity and Consolidated Financial Statements --
4. Consolidation as of the Date of Acquisition --
5. Consolidation Following Acquisition --
6. Intercorporate Transfers: Noncurrent Assets --
7. Intercompany Inventory Transactions --
8. Intercompany Indebtedness --
9. Consolidation Ownership Issues --
10. Additional Consolidation Reporting Issues --
11. Accounting for Branch Operations --
12. Multinational Accounting: Foreign Currency Transactions --
13. Multinational Accounting: Translation of Foreign Entity Statements --
14. Segment and Interim Reporting --
15. SEC Reporting --
16. Partnerships: Formation, Operation, and Changes in Membership --
17. Partnerships: Liquidation --
18. Governmental Entities: Introduction and General Fund Accounting --
19. Governmental Entities: Special Funds and Account Groups --
20. Not-For-Profit Entities: Colleges and Universities --
21. Not-For-Profit Entities: Health Care Providers, Voluntary Health and Welfare Organizations, and Other Entities --
22. Corporations in Financial Difficulty --
Index.
Including complete work papers, financial statements and other computations and comparisons, this text is loosely organized into five sections to allow for flexibility in sequencing the topics during undergraduate financial accounting courses
9780072904727 0072904720 9780071161176 0071161171
Accounting.
657.48 / BAK
Advanced financial accounting - 4th ed. - Boston : Irwin/McGraw-Hill, ©1999. - xxxi, 1288 pages : illustrations ; - McGraw-Hill international editions. Accounting series .
Includes index
Preface --
1. Corporate Expansion and Accounting for Business Combinations --
2. Reporting Intercorporate Investments in Common Stock --
3. The Reporting Entity and Consolidated Financial Statements --
4. Consolidation as of the Date of Acquisition --
5. Consolidation Following Acquisition --
6. Intercorporate Transfers: Noncurrent Assets --
7. Intercompany Inventory Transactions --
8. Intercompany Indebtedness --
9. Consolidation Ownership Issues --
10. Additional Consolidation Reporting Issues --
11. Accounting for Branch Operations --
12. Multinational Accounting: Foreign Currency Transactions --
13. Multinational Accounting: Translation of Foreign Entity Statements --
14. Segment and Interim Reporting --
15. SEC Reporting --
16. Partnerships: Formation, Operation, and Changes in Membership --
17. Partnerships: Liquidation --
18. Governmental Entities: Introduction and General Fund Accounting --
19. Governmental Entities: Special Funds and Account Groups --
20. Not-For-Profit Entities: Colleges and Universities --
21. Not-For-Profit Entities: Health Care Providers, Voluntary Health and Welfare Organizations, and Other Entities --
22. Corporations in Financial Difficulty --
Index.
Including complete work papers, financial statements and other computations and comparisons, this text is loosely organized into five sections to allow for flexibility in sequencing the topics during undergraduate financial accounting courses
9780072904727 0072904720 9780071161176 0071161171
Accounting.
657.48 / BAK