Advanced Accounting

by Beams, Floyd A.; Clement, Robin P.; Anthony, Joseph H.; Lowensohn, Suzanne

• ISBN13: 9780136033974
• ISBN10: 0136033970
• Edition: 10th
• Format: Hardcover
• Copyright: 2009-01-01
• Publisher: Prentice Hall

Summary

This comprehensive book addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The book focuses on accounting concepts rather than bookkeeping techniques in learning the consolidation materials.The perfect reference for accounting professionals looking to check facts or brush up on their skills.

Table of Contents

Business Combinations

Stock Investments-Investor Accounting and Reporting

An Introduction to Consolidated Financial Statements

Consolidation Techniques and Procedures

Intercompany Profit Transactions-Inventories

Intercompany Profit Transactions-Plant Assets

Intercompany Profit Transactions-Bonds

Consolidations-Changes in Ownership Interests

Indirect and Mutual Holdings

Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation

Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures

Foreign Currency Concepts and Transactions

Foreign Currency Financial Reporting

Segment and Interim Financial Reporting

Partnerships-Formation, Operations, and Changes in Ownership Interests

Partnership Liquidation

Corporate Liquidations and Reorganizations

An Introduction to Accounting for State and Local Governmental Units

Accounting for State and Local Governmental Units-Governmental Funds

Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds

Accounting for Not-for-Profit Organizations

Estates and Trusts

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