2011•Unpublished venueRequires access
Essentials of Advanced Financial Accounting
Richard E. Baker, Theodore E. Christensen, David M. Cottrell, Valdean C. Lembke, Thomas E. King, Cynthia G. Jeffrey
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Abstract
Table of Contents: 1 Intercorporate Acquisitions and Investments in Other Entities 2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential 3 The Reporting Entity and Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential 4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value 5 Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value 6 Intercompany Inventory Transactions 7 Intercompany Transfers of Services and Noncurrent Assets 8 Multinational Accounting: Foreign Currency Transactions and Financial Instruments 9 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements 10 Partnerships: Formation, Operation, and Changes in Membership 11 Partnerships: Liquidation 12 Governmental Entities: Introduction and General Fund Accounting 13 Governmental Entities: Special Funds and Government-wide Financial Statements