Advanced accounting / Debra C. Jeter, Paul K. Chaney.

By:

Jeter, Debra C. (Debra Coleman) [author]

Contributor(s):

Chaney, Paul K. (Paul Kent), 1953- [joint author]

Material type: Text

text

Media type:

unmediated

Carrier type:

volume

ISBN:

0471173975 (cloth : alk. paper)

Subject(s):

Accounting

DDC classification:

657.046 21 J.D.A

Online resources:

Table of Contents

Contents:

1. Introduction to Business Combinations -- 2. Methods of Accounting for Business Combinations -- 3. Consolidated Financial Statements -- Date of Acquisition -- 4. Consolidated Financial Statements After Acquisition -- 5. Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value -- 6. Elimination of Unrealized Profit on Intercompany Sales of Inventory -- 7. Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment -- 8. Changes in Ownership Interest -- 9. Indirect Ownership and Reciprocal Stockholdings -- 10. Intercompany Bond Holdings and Miscellaneous Topics -- Consolidated Financial Statements -- 11. Alternative Concepts of Consolidated Financial Statements -- 12. International Accounting and the Global Economy -- 13. Accounting for Foreign Currency Transactions -- 14. Translation of Financial Statements of Foreign Affiliates -- 15. Reporting for Segments and for Interim Financial Periods -- 16. Partnerships: Formation, Operation, and Ownership Changes -- 17. Partnership Liquidation -- 18. Introduction to Fund Accounting -- 19. Introduction to Accounting for State and Local Governmental Units -- 20. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Healthcare Organizations

Summary: Building upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition features more in-depth information about international accounting, the upcoming globalization of accounting standards, changes with FASB's, and the latest developments and differences between U.S. GAAP and IFRS. As always, the text also includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Books	Main library B5	Commerce and business administration ( Accounting )	657.046 J.D.A (Browse shelf(Opens below))	Available		00001551

Previous ed. entered under Andrew Haried.

Includes index.

1. Introduction to Business Combinations --
2. Methods of Accounting for Business Combinations --
3. Consolidated Financial Statements --
Date of Acquisition --
4. Consolidated Financial Statements After Acquisition --
5. Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value --
6. Elimination of Unrealized Profit on Intercompany Sales of Inventory --
7. Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment --
8. Changes in Ownership Interest --
9. Indirect Ownership and Reciprocal Stockholdings --
10. Intercompany Bond Holdings and Miscellaneous Topics --
Consolidated Financial Statements --
11. Alternative Concepts of Consolidated Financial Statements --
12. International Accounting and the Global Economy --
13. Accounting for Foreign Currency Transactions --
14. Translation of Financial Statements of Foreign Affiliates --
15. Reporting for Segments and for Interim Financial Periods --
16. Partnerships: Formation, Operation, and Ownership Changes --
17. Partnership Liquidation --
18. Introduction to Fund Accounting --
19. Introduction to Accounting for State and Local Governmental Units --
20. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Healthcare Organizations

Building upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition features more in-depth information about international accounting, the upcoming globalization of accounting standards, changes with FASB's, and the latest developments and differences between U.S. GAAP and IFRS. As always, the text also includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).

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