高级会计学 英文改编版PDF电子书下载

Part 1　Combined Corporate Entities and ConsolidationsChapter 1 Business Combinations:New Rules for a Long-Standing Business Practice 3

Chapter 2 Consolidated Statements:Date of Acquisition 57

Chapter 3 Consolidated Statements:Subsequent to Acquisition 115

Chapter 4 Intercompany Transactions:Merchandise,Plant Assets,and Notes 199

Chapter 5 Intercompany Transactions:Bonds and Leases 261

Chapter 6 Cash Flow,EPS,and Taxation 321

Chapter 7 Special Issues in Accounting for an Investment in a Subsidiary 371

Chapter 8 Subsidiary Equity Transactions;Indirect and Mutual Holdings 431

Special Appendix 1 Leveraged Buyouts 481

Special Appendix 2 Equity Method for Unconsolidated Investments 489

Part 2 Multinational Accounting and Other Reporting ConcernsChapter 9 The International Accounting Environment 503

Module Derivatives and Related Accounting Issues 517

Chapter 10 Foreign Currency Transactions 557

Chapter 11 Translation of Foreign Financial Statements 605

Chapter 12 Interim Reporting and Disclosures about Segments of an Enterprise 669