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List Price: $136.00
This in-depth presentation of consolidation explains each topic with a discussion of contemporary accounting theory and practice. An abundance of examples and illustrationse.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.
Table of Contents
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.