Advanced financial accounting / Richard E. Baker . . . [et al.]
Publication details: Boston, Ma. : McGraw-Hill Irwin, c2008.Edition: 7th editionDescription: xxiv, 1046 p. : ill. ; 29 cmISBN:- 9780073526744 (alk. paper)
- 0073526746 (alk. paper)
- 22 657.046 ADV
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Contents;
1. Intercorporate acquisitions and investments in other entities
2. Reporting intercorporate interests
3. The reporting entity and consolidated financial statements
4. Consolidation of wholly owned subsidiaries
5. Consolidation of less-than-wholly owned subsidiaries
6. Intercompany transfers of services and noncurrent assets
7. Intercompany inventory transactions
8. Intercompany indebtedness
9. Consolidation ownership issues
10. Additional consolidation reporting issues
11. Multinational accounting: Foreign currency transactions and financial instruments
12. Multinational accounting: Translation of foreign entity statements
13. Segment and interim reporting
14. SEC reporting
15. Partnerships: Formulation, operation, and changes in membership
16. Partnerships: Liquidation
17. Government entities: Introduction and general fund accounting
18. Government entities: Special funds and government-wide financial statements
19. Not-for-profit entities
20. Corporations in financial difficulty
Includes bibliographical references and index.
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