Modern advanced accouting /
Autor principal: | |
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Formato: | Libro |
Lenguaje: | Inglés |
Publicado: |
New York :
Irwin/McGraw-Hill,
1997
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Edición: | 7th. ed. |
Materias: | |
Aporte de: | Registro referencial: Solicitar el recurso aquí |
Tabla de Contenidos:
- Chapter I. Ethical issues in advanced accounting. PART 1. ACCOUNTING FOR PARTNERSHIPS AND BRANCHES. Chapter 2. Partnerships: organization and operation. Chapter 3. Partnership liquidation and incorporation: joint ventures. Chapter 4. Accounting for branches; combined financial statement. PART 2. BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS. Chapter 5. Business combinations. Chapter 6. Consolidated financial statements: on date of purchase-type business combination. Chapter 7. Consolidated financial statements: subsequent to date of purchase-type business combination. Chapter 8. Consolidated financial statements: pooling-type business combination. Chapter 9. Consolidated financial statements: intercompany profits and losses. Chapter 10. Consolidated financial statements: income taxes, cash flows, and installment acquisitions. Chapter 11. Consolidated financial statements: special problems. PART 3. ACCOUNTING FOR NONBUSINESS ORGANIZATIONS. Chapter 12. Govermental entities: general fund. Chapter 13. Govermental entities: other governmental funds and account groups. Chapter 14. Governmental entities: propietary funds, fiduciary funds, and comprehensive annual financial report. Chapter 15. Nonprofit organizations. PART 4. ACCOUNTING FOR FIDUCIARIES. Chapter 16. Bankruptcy: liquidation and reorganization. Chapter 17. Estates and trusts. PART 5. INTERNATIONAL ACCOUNTING. Chapter 18. International accounting standards, accounting for foreign currency transactions. Chapter 19. Translation of foreign currency financial statements. Chapter 20. Segments; interim reports; reporting for the SEC.