Study guide to accompany advanced accounting. /
Jeter, Debra C.
Study guide to accompany advanced accounting. / Debra C. Jeter, Paul K. Chaney - 4th ed. - New York : John Wiley, 2011. - iii, 19-9 p. : ill. ; 25 cm.
.
Includes glossary and index.
Contents: Introduction to business combinations and the conceptual framework -- Accounting for business combinations -- Consolidated financial statements: date of acquisition -- Consolidated financial statements after acquisition --Allocation and depreciation of differences between implied and book values --Estimation of unrealized profit on intercompany sales of inventory -- Elimination of unrealized gains or losses on intercompany sales of property and equipment -- Changes in ownership interest -- Intercompany bond holdings and miscellaneous topics: consolidated financial statements -- Insolvency-liquidation and reorganization -- International financial reporting standards -- Accounting for foreign currency transactions and hedging foreign exchange risk -- Translation of financial statements of foreign affiliates -- Reporting for segments and fir interim financial periods -- Partnerships: formation, operation, and ownership changes -- Partnership liquidation -- Introduction to fund accounting -- Introduction to accounting for state and local governmental units -- Accounting for nongovernment nonbusiness organizations: colleges and universities, hospitals and other health care organizations --
9780470590843
93021688
Accounting.
Consolidation and merger of corporations--Accounting.
Financial statements, Consolidated.
International business enterprises--Accounting.
Partnership--Accounting.
Government business enterprises--Accounting.
Nonprofit organizations--Accounting.
HF5635.J58
657/.046
Study guide to accompany advanced accounting. / Debra C. Jeter, Paul K. Chaney - 4th ed. - New York : John Wiley, 2011. - iii, 19-9 p. : ill. ; 25 cm.
.
Includes glossary and index.
Contents: Introduction to business combinations and the conceptual framework -- Accounting for business combinations -- Consolidated financial statements: date of acquisition -- Consolidated financial statements after acquisition --Allocation and depreciation of differences between implied and book values --Estimation of unrealized profit on intercompany sales of inventory -- Elimination of unrealized gains or losses on intercompany sales of property and equipment -- Changes in ownership interest -- Intercompany bond holdings and miscellaneous topics: consolidated financial statements -- Insolvency-liquidation and reorganization -- International financial reporting standards -- Accounting for foreign currency transactions and hedging foreign exchange risk -- Translation of financial statements of foreign affiliates -- Reporting for segments and fir interim financial periods -- Partnerships: formation, operation, and ownership changes -- Partnership liquidation -- Introduction to fund accounting -- Introduction to accounting for state and local governmental units -- Accounting for nongovernment nonbusiness organizations: colleges and universities, hospitals and other health care organizations --
9780470590843
93021688
Accounting.
Consolidation and merger of corporations--Accounting.
Financial statements, Consolidated.
International business enterprises--Accounting.
Partnership--Accounting.
Government business enterprises--Accounting.
Nonprofit organizations--Accounting.
HF5635.J58
657/.046