ADVANCED ACCOUNTING offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics ofany text on the market. Completely updated to reflect the latest FASB pronouncements, it is an excellent preparation resource for theCPA exam. ADVANCED ACCOUNTING also provides the tools students need to pursue professional careers in a global economy. This isthe only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in thebusiness world.
ADVANCED ACCOUNTING offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics ofany text on the market. Completely updated to reflect the latest FASB pronouncements, it is an excellent preparation resource for theCPA exam. ADVANCED ACCOUNTING also provides the tools students need to pursue professional careers in a global economy. This isthe only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in thebusiness world.
PART 1. COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1.Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures - Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 2. Leveraged Buyouts. PART 2. MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures about Segments of an Enterprise.
PART 1. COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1.Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures - Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 2. Leveraged Buyouts. PART 2. MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures about Segments of an Enterprise.
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