Advanced Accounting

Summary: (NOTE: Each chapter concludes with a Summary and Electronic Supplement (Website) references.) 1. Business Combinations. 2. Stock Investments and Investor Accounting and Reporting. 3. An Introduction to Consolidated Financial Statements. 4. Consolidation Techniques and Procedures. 5. Intercompany Profit Transactions and Inventories. 6. Intercompany Profit Transactions and Plant Assets. 7. Intercompany Profit Transacti...ons and Bonds. 8. Consolidations and 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. Foreign Currency Concepts and Transactions. 13. Foreign Currency Financial Statements. 14. Segment and Interim Financial Reporting. 15. Partnerships-Formation, Operations and Changes in Ownership Interests. 16. Dissolution and Liquidation of a Partnership. 17. Corporate Liquidations and Reorganizations. 18. An Introduction to Accounting for State and Local Government. 19. Accounting for State and Local Governmental Units-Governmental Funds. 20. Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds. 21. Accounting for Non-for-Profit Organizations. [read more]