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书名 ADVANCED FINANCIAL ACCOUNTING(精)
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作者 RONALD J.HUEFNER
出版社 DAME
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The seventh edition of Advanced Financial Accounting is a comprehensive and highly illustrated presentation of the accounting and reporting principles used in a variety of business entities.Every day,the business press carries stories about the merger and acquisition mania,the complexities of modern business entities and new organizational structures for conducting business,accounting scandals related to complex business transactions,the foreign activities of multinational firms,the operations of governmental and nonprofit entities,and other topics typically included in advanced accounting.Accountants must know how to deal with the accounting and reporting ramifications of these issues.

目录

PROLOGUE

The Entity Concept in Accounting

CHAPTER 1 MERGERS AND ACQUISITIONS:ACCONTING METHODS

CHAPTER 2 MERGERS AND ACQUISITIONS:SPECIAL TOPICS

CHAPTER 3 MERGERS AND ACQUISITIONS:THE BALANCE SHEET

CHAPTER 4 CONSOLIDATION AFTER DATE OF ACQUISITION

CHAPTER 5 CONSOLIDATED FINANCIAL STATEMENTS:INTERCOMPANY TRANSACTIONS 1

CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS:INTERCOMPANY TRANSACTIONS 2

CHAPTER 7 CONSOLIDATED FINANCIAL STATEMENTS:SPECIAL TOPICA

CHAPTER 8 BANKRUPTCY AND REORGANIZATION

CHAPTER 9 TRANSLATING FOREIGN CURRENCY FINANCIAL STATEMENTS9-1

CHAPTER 10 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS

CHAPTER 11 DERIVATIVE FINANCIAL INSTRUMENTS: FUTURES,OPTIONS,AND FINANCIAL SWAPS

CHAPTER 12 ACCOUNTING AND REPORING FOR ROUTINE ACTIVITIES OF STATE AND LOCAL GOVERNMENT

CHAPTER 13 ACCOUNTING FOR NONROUTINE ACTIVITIES AND EXTERNAL REPORTING FOR STATE AND LOCAL GOVERNMENT

CHAPTER 14 ACCOUNTING AND REPORTING BY NOT-FOR-PROFIT ORGANIZATIONS

CHAPTER 15 PARTNERSHIPS: FORMATION,OPERATION,AND EXPANSION

CHAPTER 16 PARTNERSHIPS: CONTRACTION,TERMINATION,AND LIQUIDATION

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