Advanced Accounting Concepts and Practice, 7th

by Pahler, Arnold J.; Mori, E

• ISBN13: 9780030263866
• ISBN10: 0030263867
• Additional ISBN(s): 9780324183436
• Format: Hardcover
• Copyright: 1999-08-18
• Publisher: South-Western College Pub
• More Book Details

Summary

The most reader-friendly text on the market, Advanced Accounting: Concepts and Practice 7/e brings real-world accounting topics to the student's level, presenting advanced concepts and issues in a flexible, step-by-step approach. This is the only advanced book that completely separates the following three major concepts dealt with in the consolidations area: (1) the general concept of consolidating (2) the concept of a non-controlling interest, and (3) the change or no change in basis of accounting concepts for business combinations. Separating these concepts makes it much easier for students than having to simultaneously learn multiple concepts.

Table of Contents

PART I CONSOLIDATED FINANCIAL STATEMENTS: INTERNAL EXPANSION ISSUES	1	(108)
Wholly Owned Subsidiaries: At Date of Creation	1	(33)
Wholly Owned Subsidiaries: Postcreation Periods	34	(42)
Partially Owned Created Subsidiaries	76	(33)
PART II CONSOLIDATED FINANCIAL STATEMENTS: EXTERNAL EXPANSION ISSUES	109	(222)
Introduction to Business Combinations	109	(52)
The Purchase Method: At Date of Acquisition--100% Ownership	161	(47)
The Purchase Method: Postacquisition Periods and Partial Ownerships	208	(57)
The Pooling of Interests Method	265	(42)
New Basis of Accounting	307	(24)
PART III CONSOLIDATED FINANCIAL STATEMENTS: INTERCOMPANY TRANSACTIONS	331	(144)
Introduction to Intercompany Transactions	331	(29)
Intercompany Inventory Transfers	360	(52)
Intercompany Fixed Asset Transfers	412	(32)
Intercompany Bond Holdings	444	(31)
PART IV CONSOLIDATED FINANCIAL STATEMENTS: OTHER TOPICS	475	(70)
Changes in a Parent's Ownership Interest	475	(23)
Indirect and Reciprocal Holdings	498	(19)
Reporting Segment and Related Information	517	(28)
PART V FOREIGN TRANSACTIONS AND FOREIGN OPERATIONS	545	(200)
Translating Foreign Currency Transactions	545	(32)
Using Derivatives to Manage Foreign Currency Exposures	577	(55)
Translating Foreign Statements: The Current Rate Method	632	(48)
Translating Foreign Statements: The Temporal Method & the Functional Currency Concept	680	(39)
Translating Foreign Currency Statements: Evaluating the Validity of The Functional Currency Concept	719	(26)
PART VI MISCELLANEOUS CORPORATE REPORTING TOPICS	745	(96)
Interim Period Reporting	745	(22)
Securities and Exchange Commission Reporting	767	(38)
Bankruptcy Reorganizations and Liquidations	805	(36)
PART VII PARTNERSHIPS AND ESTATES AND TRUSTS	841	(130)
Partnerships: Formation and Operation	841	(37)
Partnerships: Changes in Ownership	878	(29)
Partnerships: Liquidations	907	(35)
Estates and Trusts	942	(29)
PART VIII GOVERNMENTAL AND NONPROFIT ORGANIZATIONS	971
Governmental Accounting: Basic Principles and the General Fund	971	(59)
Governmental Accounting: The Special Purpose Funds and Account Groups	1030	(71)
Not-for-Profit Organizations: Introduction & Private NPOs	1101	(42)
Not-for-Profit Organizations: Public NPOs	1143