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Fundamentals of Advanced Accounting
1 The Equity Method of Accounting for Investments 1
2 Consolidation of Financial Information 37
3 Consolidations – Subsequent to the Date of Acquisition 81
4 Consolidated Financial Statements and Outside Ownership 139
5 Consolidated Financial Statements – Intra Entity Asset
Transactions 195
6 Variable Interest Entities, Intra Entity Debt, Consolidated
Cash Flows, and Other Issues 241
7 Foreign Currency Transactions and Hedging Foreign Exchange
Risk 293
8 Translation of Foreign Currency Financial Statements 353
9 Partnerships: Formation and Operations 407
10 Partnerships: Termination and Liquidation 443
11 Accounting for State and Local Governments (Part 1) 477
12 Accounting for State and Local Governments (Part 2) 527
- Updated accounting standards references to the new Financial Accounting Standards Board Accounting Standards Codification (ASC).
- Each chapter now includes a set of Learning Objectives which are designated in the text margin where the coverage of each particular objective begins. The End of Chapter problem material for each chapter is also tagged by objective.
Updated International Financial Reporting Standards’ comparisons to US GAAP.
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