Advanced Financial Accounting with Dynamic Accounting PowerWeb - Brossura

Baker, Richard; Lembke, Valdean; King, Thomas

Brossura

ISBN 10: 0071238190 ISBN 13: 9780071238199

Casa editrice: McGraw-Hill Education / Europe, Middle East & Africa, 2004

Riassunto

The Sixth Edition of Advanced Financial Accounting, by Baker/Lembke/King continues its strong coverage of the topics, its well-known clarity of presentation, and its integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each new topic. In the chapters covering consolidation subsequent to the date of combination, the three alternative methods of the parent company’s accounting for the investment―basic equity, cost, and fully adjusted equity―are presented in each chapter and appendices to provide the opportunity to cover the differences in the methods, and to see how the consolidated financial statements are the same regardless of the method the parent company uses to account for the investment. The two international chapters include a comprehensive discussion of accounting for foreign currency derivatives and other forms of derivatives such as interest swaps and options used in today’s business arena.

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Contenuti

1 Intercorporate Acquisitions and Investments in Other Entities

2 Reporting Intercorporate Interests

3 The Reporting Entity and Consolidated Financial Statements

4 Consolidation as of the Date of Acquisition

5 Consolidation Following Acquisition

6 Intercorporate Transfers: Noncurrent Assets

7 Intercompany Inventory Transactions

8 Intercompany Indebtedness

9 Consolidation Ownership Issues

10 Additional Consolidation Reporting Issues

11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments

12 Multinational Accounting: Translation of Foreign Entity Statements

13 Segment and Interim Reporting

14 SEC Reporting

15 Partnerships: Formation, Operation, and Changes in Membership

16 Partnerships: Liquidation

17 Governmental Entities: Introduction and General Fund Accounting

18 Governmental Entities: Special Funds and Government-wide Financial Statements

19 Not-for-Profit Entities

20 Corporations in Financial Difficulty

Dettagli dell'edizione

• Editore: McGraw-Hill Education / Europe, Middle East & Africa
• Data di pubblicazione: 2004
• Lingua: Inglese
• ISBN 10: 0071238190
• ISBN 13: 9780071238199
• Rilegatura: Copertina flessibile
• Numero edizione: 6
• Contatto del produttore: non disponibile
• Persona responsabile: Ufficio Anagrafiche Messaggerie; 0039 0245774342; ufficio.anagrafiche@meli.it; ; Via Verdi, 8.; Assago Milano; 20090; Italia