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Category : Accounting

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Table of Content: 1. Business Combinations: New Rules for a Long-Standing Business Practice
2. Consolidated Statements: Date of Acquisition
3. Consolidated Statements: Subsequent to Acquisition
4. Intercompany Transactions: Merchandise, Plant Assets, and Notes
5. Intercompany Transactions: Bonds and Leases
6. Cash Flows, EPS, and Taxation
7. Special Issues in Accounting for an Investment in a Subsidiary
8. Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares
9. The International Accounting Environment
10. Foreign Currency Transactions
11. Translation of Foreign Financial Statements
12. Interim Reporting and Disclosures about Segments of an Enterprise
13. Partnerships: Characteristics, Formation, and Accounting for Activities
14. Partnerships: Ownership Changes and Liquidations
15. Governmental Accounting: The General Fund and the Account Groups
16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds
17. Financial Reporting Issues
18. Accounting for Private Not-for-Profit Organizations
19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations
20. Estates and Trusts: Their Nature and the Accountant’s Role
21. Debt Restructuring, Corporate Reorganizations, and Liquidations
Product Details: Language: English
ISBN-10: 0538480289
ISBN-13: 978-0538480284
ISBN-13: 9780538480284
Author: Fischer, Paul M. Tayler and William J. Cheng
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