Advanced Financial Accounting /
Baker, Richard E.
Advanced Financial Accounting / Richard E. Baker, Valdean C. Lembke, Thomas E. King. - 4th ed. - Boston : Irwin/McGraw-Hill, c1999. - xxxi, 1288 p. : ill. ; 26 cm.
Includes bibliographical references and index.
Corporate expansion and accounting for business combinations; reporting intercorporate investments in common stock; the reporting entity and consolidated financial statements; consolidation as of the date of acquisition; consolidation following acquisition; intercorporate transfer - noncurrent assets; intercompany inventory transactions; intercompany indebtedness; consolidation ownership issues; additional consolidation reporting issues; accounting for branch operations; multinational accounting - foreign currency transactions and financial instruments; multinational accounting - translation of foreign entity statements; segment and interim reporting; SEC reporting; partnerships - formation. operation, and changes of membership; partnerships -liquidations; governmental entities - introduction and general fund accounting; governmental entities - special funds and accounting groups; college and universities; not-for-profit entities - health care provides, voluntary health and welfare organisations and other entities; corporations in financial difficulty.
Including complete work papers, financial statements and other computations and comparisons, this text is loosely organized into five sections to allow for flexibility in sequencing the topics during undergraduate financial accounting courses.
0072904720
98-021047
Accounting.
HF5635 / .B165 1999
657/.046
Advanced Financial Accounting / Richard E. Baker, Valdean C. Lembke, Thomas E. King. - 4th ed. - Boston : Irwin/McGraw-Hill, c1999. - xxxi, 1288 p. : ill. ; 26 cm.
Includes bibliographical references and index.
Corporate expansion and accounting for business combinations; reporting intercorporate investments in common stock; the reporting entity and consolidated financial statements; consolidation as of the date of acquisition; consolidation following acquisition; intercorporate transfer - noncurrent assets; intercompany inventory transactions; intercompany indebtedness; consolidation ownership issues; additional consolidation reporting issues; accounting for branch operations; multinational accounting - foreign currency transactions and financial instruments; multinational accounting - translation of foreign entity statements; segment and interim reporting; SEC reporting; partnerships - formation. operation, and changes of membership; partnerships -liquidations; governmental entities - introduction and general fund accounting; governmental entities - special funds and accounting groups; college and universities; not-for-profit entities - health care provides, voluntary health and welfare organisations and other entities; corporations in financial difficulty.
Including complete work papers, financial statements and other computations and comparisons, this text is loosely organized into five sections to allow for flexibility in sequencing the topics during undergraduate financial accounting courses.
0072904720
98-021047
Accounting.
HF5635 / .B165 1999
657/.046