عنوان

Advanced accounting /

(Number (ISBN

0134472144

(Number (ISBN

9780134472140

Title Proper

Advanced accounting /

General Material Designation

[Book]

First Statement of Responsibility

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.

Edition Statement

13th edition.

Place of Publication, Distribution, etc.

New York, NY :

Name of Publisher, Distributor, etc.

Pearson,

Date of Publication, Distribution, etc.

[2018]

Specific Material Designation and Extent of Item

xxi, 771 pages, 24 variously numbered pages ;

Dimensions

29 cm

Text of Note

Revised edition of: Advanced accounting, [2015].

Text of Note

Includes bibliographical references and index.

Text of Note

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.

0

Accounting.

Accounting.

Number

Edition

Class number

Book number

Beams, Floyd A.

Date of Transaction

20200822085822.0

Cataloguing Rules (Descriptive Conventions))

rda

Electronic name

[Book]

Y