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AuthorJeter, Debra C
TitleAdvanced accounting / Debra C. Jeter, Paul K. Chaney
Imprint New York : Wiley, 2007
Edition 3rd th
Descript xx, 956 p. : ill. ; 27 cm


Introduction to business combinations and the conceptual framework -- Accounting for business combinations -- Consolidated financial statements after acquisition -- Allocation and depreciation of differences between implied and book values -- Elimination of unrealized profit on intercompany sales of inventory -- Elimination of unrealized gains of 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 accounting and the global economy -- Accounting for foreign currency transactions and hedging foreign exchange risk -- Translation of financial statement of foreign exchange risk -- Translation of financial statements of foreign affiliates -- Reporting for segments and for 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


Chula Business School Library657.046 J58A 2007CHECK SHELVES

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