Fischer, Paul M. creator Taylor, William James. Cheng, Rita H. (Rita Hartung) 1952- text ohu Mason, Ohio South-Western/Thomson Learning c2002 2002 monographic eng

print

1 v. (various pagings) : ill. ; 29 cm. + 1 computer optical disc ( 4 3/4 in.) Contents: Combined corporate entities and consolidations: Business combinations: America's most popular business activity, bringing an end to the controversy -- Consolidated statements: date of acquisition -- Consolidated statements: subsequent to acquisition -- Special appendix 1: possible new consolidation procedures-goodwill -- Intercompany transactions: merchandise, plant asset and notes -- Intercompany transactions: bonds and leases -- Cash flow, EPS, taxation and unconsolidated investments -- Special issues in accounting for an investment in a subsidiary -- Subsidiary equity transaction; indirect and mutual holdings -- Special appendix 2: leverage buyouts -- Multinational accounting and other reporting concerns: The International accounting environmet -- Foreign currency transactions -- Translation of foreign financial statements -- Interim reporting and disclosures about segments of an enterprise -- Partneships: Partnerships: characteristics, formation and accounting for activities -- Partnerships: ownership change and liquidation -- Governmental and non-for-profit accounting: Governmental accounting: the general fund and the account groups -- Governmental accounting: other governmental funds, proprietary funds and fiduciary funds -- Financial reporting issues -- Accounting for private not-for-profit organizations -- Accounting for not-for-profit colleges and universities and health care organizations -- Fduciary accounting: estates and trust: their nature and the accountant's role -- Debt restructuring, corporate reorganizations and liquidaitons. Paul Marcus Fischer, William James Taylor, Rita Hartung Cheng. Includes index. Accounting HF5635.F5389 657/.046 0324058780 (alk. paper) 2001049323 DLC 010727 20210414113955.0 12484469