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

By: Jeter, Debra C [author]Contributor(s): Chanel, Paul K [co-author]Material type: Text

TextPublication details: Hoboken, NJ : John Wiley, c2012Edition: Fifth EditionDescription: xviii, 1054 pages : illustrations ; 25 cmISBN: 9781118098615Subject(s): ACCOUNTINGLOC classification: HF 5635 .J48 2012

Contents:

1 Introduction to Business Combinations and the Conceptual Framework -- 2 Accounting for Business Combinations -- 3 Consolidated Financial Statements-Date of Acquisition -- 4 Consolidated Financial Statements after Acquisition -- 5 Allocation and Depreciation of Differences between Implied and Book Values -- 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 Intercompany Bond Holdings and Miscellaneous Topics-Consolidated Financial Statements -- 10 Insolvency-Liquidation and Reorganization -- 11. International Financial Reporting Standards -- 12 Accounting for Foreign currency Transactions and Hedging Foreign Exchange Risk -- 13 Translation of Financial Statements of Foreign Affiliates -- 14 Reporting for Segments and for Interim Financial Periods --- 15 Partnerships: Formation, Operation, and Ownership Changes -- 16 Partnership Liquidation.

Summary: Delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting * 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.

Item type:

Books

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	National University - Manila	National University - Manila	Gen. Ed. - CBA	General Circulation	GC HF 5635 .J48 2012 (Browse shelf (Opens below))	c.1	Available		NULIB000006594

Includes appendix.

1 Introduction to Business Combinations and the Conceptual Framework --
2 Accounting for Business Combinations --
3 Consolidated Financial Statements-Date of Acquisition --
4 Consolidated Financial Statements after Acquisition --
5 Allocation and Depreciation of Differences between Implied and Book Values --
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 Intercompany Bond Holdings and Miscellaneous Topics-Consolidated Financial Statements --
10 Insolvency-Liquidation and Reorganization --
11. International Financial Reporting Standards --
12 Accounting for Foreign currency Transactions and Hedging Foreign Exchange Risk --
13 Translation of Financial Statements of Foreign Affiliates --
14 Reporting for Segments and for Interim Financial Periods ---
15 Partnerships: Formation, Operation, and Ownership Changes --
16 Partnership Liquidation.

Delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting * 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.

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