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Advanced accounting / Floyd A. Beams, Virginia Polytechnic Institute and State University, Joseph H. Anthony, Michigan State University, Bruce Bettinghaus, Grand Valley State University, Kenneth A. Smith, Central Washington University.

By: Beams, Floyd A., author.
Contributor(s): Anthony, Joseph H., author. | Bettinghaus, Bruce, author. | Smith,Kenneth A., author.
Call number: HF5636 B43 2018 Material type: TextTextPublisher: Harlow : Pearson Education Limited, [2018]Edition: 13th Edition, Global edition.Description: 819 pages : illustator ; 29 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9781292214597 (pbk.) ; 1292214597Subject(s): AccountingDDC classification: 657/.046
Contents:
Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index.
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Item type Location Location Call number Copy number Barcode Status Date due
10000 General Book General Book ODI General Collection
ODI General Collection HF5636 B43 2018 (Browse shelf) 1 1000525163 Available

Include index.

Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index.

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