Advanced financial accounting /

Christensen, Theodore E.

Advanced financial accounting / Theodore E. Christensen, David M. Cottrell, Cassy JH Budd. - Twelfth edition, International student edition - xxx, 1103 pages : color illustrations ; 28 cm

"12e"--Cover. Includes index.

Intercorporate acquisitions and investments in other entities --
Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential --
The reporting entity and the consolidation of less-than -wholly-owned subsidiaries with no differential --
Consolidation of wholly owned subsidiaries acquired at more than book value --
Consolidation of Less-than-wholly owned subsidiaries acquired at more than book value --
Intercompany inventory transactions --
Intercompany transfers of services and noncurrent assets --
Intercompany indebtedness --
Consolidation ownership issues --
Additional consolidation reporting issues --
Multinational accounting: foreign currency transactions and financial instruments --
Multinational accounting: issues in financial reporting and translation of foreign entity statement --
Segment and interim reporting --
SEC Reporting --
Partnerships: formation, operation, and changes in membership --
Partnerships: liquidation --
Governmental entities: introduction and general fund accounting --
Governmental entities: special funds and government wide financial statements --
Not-for-profit entities --
Corporations in financial difficulty.

College of Business and Accountancy Bachelor of Science in Accountancy College of Business and Accountancy Bachelor of Science in Management Accounting


Text in English

9781260091700 (pbk)


Accounting.

657 C46 2019