| Description |
xiv, 920 pages : illustrations ; 29 cm |
| Contents |
Ch. 1. Business Combinations -- Ch. 2. Stock Investments - Investor Accounting and Reporting -- Ch. 3. An Introduction to Consolidated Financial Statements -- Ch. 4. Consolidation Techniques and Procedures -- Ch. 5. Intercompany Profit Transactions - Inventories -- Ch. 6. Intercompany Profit Transactions - Plant Assets -- Ch. 7. Intercompany Profit Transactions - Bonds -- Ch. 8. Consolidations - Changes in Ownership Interests -- Ch. 9. Indirect and Mutual Holdings -- Ch. 10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation -- Ch. 11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures -- Ch. 12. Accounting for Branch Operations -- Ch. 13. Foreign Currency Concepts and Transactions -- Ch. 14. Foreign Currency Financial Statements -- Ch. 15. Segment and Interim Financial Reporting -- Ch. 16. Partnerships - Formation, Operations, and Changes in Ownership Interests |
|
Ch. 17. Dissolution and Liquidation of a Partnership -- Ch. 18. Corporate Liquidations, Reorganizations, and Debt Restructurings for Financially Distressed Corporations -- Ch. 19. An Introduction to Accounting for State and Local Governmental Units - Part I -- Ch. 20. An Introduction to Accounting for State and Local Governmental Units - Part II -- Ch. 21. Voluntary Health and Welfare Organizations, Health Care Entities, and Colleges and Universities -- Appendix A SEC Influence on Accounting -- Appendix B Estates and Trusts |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Accounting.
|
| LC no. |
95044319 |
| ISBN |
0133835316 |
|
