《高级会计 英文版》PDF下载

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  • 作  者:(美)黛布拉·杰特(DebraJeter),(美)保罗·钱尼(PaulChaney)著
  • 出 版 社:北京:中信出版社
  • 出版年份:2002
  • ISBN:7800735117
  • 页数:971 页
图书介绍:

Ⅰ ACCOUNTING FOR MERGERS AND ACQUISITIONS 1

1 Introduction to Business Combinations, 1

2 Methods of Accounting for Business Combinations, 23

3 Consolidated Financial Statements—Date of Acquisition, 74

4 Consolidated Financial Statements after Acquisition, 114

5 Allocation,Depreciation,and Amortization of the Difference Between Cost and Book Value, 192

6 Elimination of Unrealized Profit on Intercompany Sales of Inventory, 270

7 Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment, 327

8 Changes in Ownership Interest, 384

9 Indirect Ownership and Reciprocal Stockholdings, 419

10 Intercompany Bond Holdings and Miscellaneous Topics—Consolidated Financial Statements, 456

11 Alternative Concepts of Consolidated Financial Statements, 515

Ⅱ CCOUNTING IN THE INTERNATIONAL MARKETPLACE 547

12 International Accounting and the Global Economy, 547

13 Accounting for Foreign Currency Transactions, 576

14 Translation of Financial Statements of Foreign Affiliates, 612

15 Reporting for Segments and for Interim Financial Periods, 657

Ⅲ PARTNERSHIP ACCOUNTING 689

16 Partnerships:Formation,Operation,and Ownership Changes, 689

17 Partnership Liquidation, 737

Ⅳ FUND AND NONPROFIT ACCOUNTING 767

18 Introduction to Fund Accounting, 767

19 Introduction to Accounting for State and Local Governmental Units, 811

20 Accounting for Nongovernment Nonbusinesses Organizations:Colleges and Universities,Hospitals,and other Healtcare Organizations, 887