Authors: Floyd A. Beams, Robin P. Clement, Suzanne H. Lowensohn
ISBN-13: 9780131851221, ISBN-10: 0131851225
Format: Hardcover
Publisher: Prentice Hall
Date Published: September 2005
Edition: 9th Edition
This comprehensive book addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards.
The book focuses on accounting concepts rather than bookkeeping techniques in learning the consolidation materials.
The perfect reference for accounting professionals looking to check facts or brush up on their skills.
Ch. 1 Business Combinations 1
Ch. 2 Stock Investments - Investor Accounting and Reporting 27
Ch. 3 An Introduction to Consolidated Financial Statements 63
Ch. 4 Consolidation Techniques and Procedures 103
Ch. 5 Intercompany Profit Transactions - Inventories 149
Ch. 6 Intercompany Profit Transactions - Plant Assets 193
Ch. 7 Intercompany Profit Transactions - Bonds 229
Ch. 8 Consolidations - Changes in Ownership Interests 257
Ch. 9 Indirect and Mutual Holdings 291
Ch. 10 Subsidiary Preferred Stock, Consolidated Earnings Per Share, and Consolidated Income Taxation 329
Ch. 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures 383
Ch. 12 Derivatives and Foreign Currency Transactions 425
Ch. 13 Foreign Currency Financial Statements 475
Ch. 14 Segment and Interim Financial Reporting 535
Ch. 15 Partnerships - Formation, Operations, and Changes in Ownership Interests 563
Ch. 16 Partnership Liquidation 601
Ch. 17 Corporate Liquidations and Reorganizations 631
Ch. 18 An Introduction to Accounting for State and Local Governmental Units 665
Ch. 19 Accounting for State and Local Governmental Units - Governmental Funds 703
Ch. 20 Accounting for State and Local Governmental Units - Proprietary and Fiduciary Funds 749
Ch. 21 Accounting for Not-for-Profit Organizations 775
Ch. 22 Estates and Trusts 813
Glossary
Index