Synopses & Reviews
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.
Table of Contents
1. Business Combinations
2. Stock Investments: Investor Accounting and Reporting
3. An Introduction to Consolidated Financial Statements
4. Consolidation Techniques and Procedures
5. Intercompany Profit Transactions: Inventories
6. Intercompany Profit Transactions: Plant Assets
7. Intercompany Profit Transactions: Bonds
8. Consolidations: Changes in Ownership Interests
9. Indirect and Mutual Holdings
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
11. Consolidation Theories, Push-Down Accounting, Corporate Joint Ventures, and Variable Interest Entities
12. Foreign Currency Concepts and Transactions
13. Foreign Currency Financial Statements
14. Segment and Interim Financial Reporting
15. Partnerships: Formation, Operations, and Changes in Ownership Interests
16. Partnership Liquidation
17. Corporate Liquidations and Reorganizations
18. An Introduction to Accounting for State and Local Governmental Units
19. Accounting for State and Local Governmental Units: Governmental Funds
20. Accounting for State and Local Governmental Units: Proprietary and Fiduciary Funds
21. Accounting for Not-For-Profit Organizations