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Advanced accounting

Author: Debra C Jeter; Paul K Chaney
Publisher: New York : John Wiley, ©2001.
Edition/Format:   Print book : EnglishView all editions and formats
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Genre/Form: Lehrbuch
Additional Physical Format: Online version:
Jeter, Debra C. (Debra Coleman).
Advanced accounting.
New York : John Wiley, ©2001
(OCoLC)760941574
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Debra C Jeter; Paul K Chaney
ISBN: 0471173975 9780471173977
OCLC Number: 42823828
Notes: Previous ed. entered under Andrew Haried.
Includes index.
Description: xx, 971 pages : illustrations ; 26 cm
Contents: 1. Introduction to business combinations --
2. Methods of accounting for business combinations --
3. Consolidated financial statements : date of acquisition --
4. Consolidated financial statements after acquisition --
5. Allocation, depreciation, and amortization of the difference between cost and book value --
6. Elimination of unrealized profit on intercompany sales of inventory --
7. Elimination of unrealized gains or losses on intercompany sales of property and equipment --
8. Changes in ownership interest --
9. Indirect ownership and reciprocal stockholdings --
10. Intercompany bond holdings and miscellaneous topics : consolidated financial statements --
11. Alternative concepts of consolidated financial statements --
12. International accounting and the global economy --
13. Accounting for foreign currency transactions --
14. Translation of financial statements of foreign affiliates --
15. Reporting for segments and for interim financial periods --
16. Partnerships : formation, operation, and ownership changes --
17. Partnership liquidation --
18. Introduction to fund accounting --
19. Introduction to accounting for state and local governmental units --
20. Accounting for nongovernment nonbusiness organizations : colleges and universities, hospitals and other healthcare organizations.
Responsibility: Debra C. Jeter, Paul K. Chaney.
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