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2003•Medical Entomology and ZoologyRequires access

Business combinations & international accounting

Herring, Carolyn L. Hartwell

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Abstract

PART 1: BUSINESS COMBINATIONS. 1. Business Combinations Involving the Merger or Consolidation of Net Assets. 2. Accounting for Investments in the Common Stock of Affiliates. 3. Consolidated Balance Sheet on the Date of Acquisition. 4. Consolidated Financial Statements Subsequent to Acquisition. 5. Intercompany Transactions in Inventories. 6. Intercompany Transactions in Plant Assets. 7. Business Combinations Using the Pooling of Interests Method. PART 2: FOREIGN EXCHANGE AND TRANSLATION. 8. International Accounting: Foreign Currency Concepts and Transactions. 9. Translation of Foreign Currency Financial Statements.

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PART 1: BUSINESS COMBINATIONS. 1. Business Combinations Involving the Merger or Consolidation of Net Assets. 2. Accounting for Investments in the Common Stock of Affiliates. 3. Consolidated Balance Sheet on the Date of Acquisition. 4. Consolidated Financial Statements Subsequent to Acquisition. 5. Intercompany Transactions in Inventories. 6. Intercompany Transactions in Plant Assets. 7. Business Combinations Using the Pooling of Interests Method. PART 2: FOREIGN EXCHANGE AND TRANSLATION. 8. International Accounting: Foreign Currency Concepts and Transactions. 9. Translation of Foreign Currency Financial Statements.

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Available abstract

PART 1: BUSINESS COMBINATIONS. 1. Business Combinations Involving the Merger or Consolidation of Net Assets. 2. Accounting for Investments in the Common Stock of Affiliates. 3. Consolidated Balance Sheet on the Date of Acquisition. 4. Consolidated Financial Statements Subsequent to Acquisition. 5. Intercompany Transactions in Inventories. 6. Intercompany Transactions in Plant Assets. 7. Business Combinations Using the Pooling of Interests Method. PART 2: FOREIGN EXCHANGE AND TRANSLATION. 8. International Accounting: Foreign Currency Concepts and Transactions. 9. Translation of Foreign Currency Financial Statements.

Key concepts: Balance sheet, Business, Accounting, Currency, Consolidation (business), Pooling, Finance, Commerce

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