Find a copy in the library
Finding libraries that hold this item...
Details
| Document Type: | Book |
|---|---|
| All Authors / Contributors: |
Floyd A Beams |
| ISBN: | 9780132568968 0132568969 9780132830362 0132830361 |
| OCLC Number: | 727710649 |
| Notes: | Includes index. |
| Description: | xxi, 793, [18] pages : illustrations ; 29 cm. |
| Contents: | Machine generated contents note: ch. 1 Business Combinations -- Reasons for Business Combinations -- Antitrust Considerations -- Legal Form of Business Combinations -- Accounting Concept of Business Combinations -- Accounting for Combinations as Acquisitions -- Disclosure Requirements -- Sarbanes-Oxley Act -- Electronic Supplement to Chapter 1 ES1 -- ch. 2 Stock Investments -- Investor Accounting and Reporting -- Accounting for Stock Investments -- Equity Method -- a One-Line Consolidation -- Investment in a Step-by-Step Acquisition -- Sale of an Equity Interest -- Stock Purchases Directly from the Investee -- Investee Corporation with Preferred Stock -- Extraordinary Items and other Considerations -- Disclosures for Equity Investees -- Testing Goodwill for Impairment -- ch. 3 Introduction to Consolidated Financial Statements -- Business Combinations Consummated through Stock Acquisitions -- ^ Consolidated Balance Sheet at Date of Acquisition -- Consolidated Balance Sheets after Acquisition -- Assigning Excess to Identifiable Net Assets and Goodwill -- Consolidated Income Statement -- Push-Down Accounting -- Preparing a Consolidated Balance Sheet Worksheet -- Electronic Supplement to Chapter 3 ES3 -- ch. 4 Consolidation Techniques and Procedures -- Consolidation under the Equity Method -- Locating Errors -- Excess Assigned to Identifiable Net Assets -- Consolidated Statement of Cash Flows -- Preparing a Consolidation Worksheet -- Electronic Supplement to Chapter 4 ES4 -- ch. 5 Intercompany Profit Transactions -- Inventories -- Intercompany Inventory Transactions -- Downstream and Upstream Sales -- Unrealized Profits from Downstream Sales -- Unrealized Profits from Upstream Sales -- Consolidation Example -- Intercompany Profits from Downstream Sales -- ^ Consolidation Example -- Intercompany Profits from Upstream Sales -- Electronic Supplement to Chapter 5 ES5 Note continued: ch. 6 Intercompany Profit Transactions -- Plant Assets -- Intercompany Profits on Nondepreciable Plant Assets -- Intercompany Profits on Depreciable Plant Assets -- Plant Assets Sold at Other than Fair Value -- Consolidation Example -- Upstream and Downstream Sales of Plant Assets -- Inventory Purchased for Use as Operating Assets -- Electronic Supplement to Chapter 6 ES6 -- ch. 7 Intercompany Profit Transactions -- Bonds -- Intercompany Bond Transactions -- Constructive Gains and Losses on Intercompany Bonds -- Parent Bonds Purchased by Subsidiary -- Subsidiary Bonds Purchased by Parent -- Electronic Supplement to Chapter 7 ES7 -- ch. 8 Consolidations -- Changes in Ownership Interests -- Acquisitions During an Accounting Period -- Piecemeal Acquisitions -- Sale of Ownership Interests -- Changes in Ownership Interests from Subsidiary Stock Transactions -- Stock Dividends and Stock Splits by a Subsidiary -- ch. 9 Indirect and Mutual Holdings -- Affiliation Structures -- Indirect Holdings -- Father-Son-Grandson Structure -- Indirect Holdings -- Connecting Affiliates Structure -- Mutual Holdings -- Parent Stock Held by Subsidiary -- Subsidiary Stock Mutually-Held -- ch. 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation -- Subsidiaries with Preferred Stock Outstanding -- Parent and Consolidated Earnings Per Share -- Subsidiary with Convertible Preferred Stock -- Subsidiary with Options and Convertible Bonds -- Income Taxes of Consolidated Entities -- Income Tax Allocation -- Separate-Company Tax Returns with Intercompany Gain -- Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures -- Business Combinations -- Financial Statement Disclosures for Income Taxes -- Electronic Supplement to Chapter 10 ES10 Note continued: ch. 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures -- Comparison of Consolidation Theories -- Illustration -- Consolidation Under Parent-Company and Entity Theories -- Push-Down Accounting and Other Basis Considerations -- Joint Ventures -- Accounting for Variable Interest Entities -- ch. 12 Derivatives and Foreign Currency: Concepts and Common Transactions -- Derivatives -- Foreign Exchange Concepts and Definitions -- Foreign Currency Transactions Other than Forward Contracts -- ch. 13 Accounting for Derivatives and Hedging Activities -- Accounting for Derivative Instruments and Hedging Activities -- Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge Accounting Using Interest Rate Swaps -- Foreign Currency Derivatives and Hedging Activities -- ch. 14 Foreign Currency Financial Statements -- ^ Objectives of Translation and the Functional Currency Concept -- Application of the Functional Currency Concept -- Illustration: Translation -- Illustration: Remeasurement -- Hedging a Net Investment in a Foreign Entity -- ch. 15 Segment and Interim Financial Reporting -- Segment Reporting -- Interim Financial Reporting -- Guidelines for Preparing Interim Statements -- ch. 16 Partnerships -- Formation, Operations, and Changes in Ownership Interests -- Nature of Partnerships -- Initial Investments in a Partnership -- Additional Investments and Withdrawals -- Partnership Operations -- Profit and Loss Sharing Agreements -- Changes in Partnership Interests -- Purchase of an Interest from Existing Partners -- Investing in an Existing Partnership -- Dissociation of a Continuing Partnership Through Death or Retirement -- Limited Partnerships -- ch. 17 Partnership Liquidation -- Liquidation Process -- ^ Safe Payments to Partners -- Installment Liquidations -- Cash Distribution Plans Note continued: Insolvent Partners and Partnerships -- ch. 18 Corporate Liquidations and Reorganizations -- Bankruptcy Reform Act of 1978 -- Liquidation -- Illustration of a Liquidation Case -- Reorganization -- Financial Reporting During Reorganization -- Financial Reporting for the Emerging Company -- Illustration of Reorganization Case -- ch. 19 Introduction to Accounting for State and Local Governmental Units -- Historical Development of Accounting Principles for State and Local Governmental Units -- Overview of Basic Governmental Accounting Models and Principles -- Financial Reporting Entity -- Comprehensive Annual Financial Report -- ch. 20 Accounting for State and Local Governmental Units -- Governmental Funds -- Recent Changes to Governmental Fund Accounting -- General Fund -- Accounting for the General Fund -- Permanent Funds -- Capital Projects Funds -- Special Assessment Activities -- ^ Debt Service Funds -- Governmental Fund Financial Statements -- Preparing the Government-Wide Financial Statements -- ch. 21 Accounting for State and Local Governmental Units -- Proprietary and Fiduciary Funds -- Proprietary Funds -- Internal Service Funds -- Enterprise Funds -- Proprietary Fund Financial Statements -- Fiduciary Funds -- Preparing the Government-Wide Financial Statements -- Required Proprietary Fund Note Disclosures -- ch. 22 Accounting for Not-for-Profit Organizations -- Nature of Not-for-Profit Organizations -- Not-for-Profit Accounting Principles -- Voluntary Health and Welfare Organizations -- "Other" Not-for-Profit Organizations -- Nongovernmental Not-for-Profit Hospitals and Other Health Care Organizations -- Private Not-for-Profit Colleges and Universities -- ch. 23 Estates and Trusts -- Creation of an Estate -- Probate Proceedings -- Administration of the Estate -- ^ Accounting for the Estate -- Illustration of Estate Accounting Note continued: Accounting for Trusts -- Estate Taxation. |
| Series Title: | Always learning |
| Responsibility: | Floyd A. Beams [and others]. |
Reviews
User-contributed reviews
Add a review and share your thoughts with other readers.
Be the first.
Add a review and share your thoughts with other readers.
Be the first.
Tags
Add tags for "Advanced accounting".
Be the first.
Similar Items
Related Subjects:(1)
User lists with this item (1)
- Check these out Oct 2011(24 items)
by mjeager updated 2011-10-13
