高级会计学(第9版) 打印页面

高级会计学(第9版)

2020-06-10 00:00:00

高级会计学(第9版) 内容简介本书由四位欧美著名大学教授合力打造，是美国会计学的主流经典教科书。自1985年第1版问世以来，一版再版，受到了美国会计学界的广泛好评，并被多个国家的高校选为教材，得到了广大师生的高度评价，被认为是高级会计学教材的经典、权威之作。　　该书以企业合并的会计处理为主线，结合国际上新近发生的会计重大事件，阐述会计界面临的重大问题及考验，就企业如何在复杂多变的全球化环境中真实、合理地反映企业信息，提出了各种处理方法。全书脉络清晰，简明扼要，可分为合并理论、方法、账户、报表和特殊业务五个部分。　　为了切合当前双语教学改革的需要，面向国际化，并与新的会计准则接轨，我们推出了该书新版——第9版的中文版和双语教学版，全面、系统地阐述了财务会计前沿的一系列会计问题。这些问题起点高，难度大，大多属于我国会计界迫切需要研究的问题，也是国际会计界正在研究的热点问题。本书适合会计系高年级本科生、研究生、MBA、有兴趣的教师及其他研究人员使用。高级会计学(第9版) 目录 CHAPTER 1　Business Combinations 　The Legal Form of Business Combinations 　The Accounting Concept of a Business Combination 　Accounting for Business Combinations Under the Purchase Method 　Disclosure Requirements 　The Sarbanes-Oxley Act of 2002 CHAPTER 2　Stock Investments——lnvestor Accounting and Reporting 　Accounting for Stock Investments 　Equity Method of Accounting—A One-Line Consolidation 　Interim Acquisitions of an Investment Interest 　Iinvestment in a Step-By-Step Acquisition 　Sale of an Equity Interest 　Stock Purchases Directly from the Investee 　Investee Corporation With Preferred Stock 　Extraordinary Items, Cumulative-Effect-Type Adjustments, and Other Considerations 　Disclosures for Equity Investees CHAPTER 3　An Introduction to Consolidated Financial Statements 　Business Combinations Consummated through Stock Acquisitions 　Consolidated Balance Sheet at Date of Acquisition 　Consolidated Balance Sheets after Acquisition　　Allocation of Excess to Identifiable Net Assets and Goodwill 　Consolidated Income Statement 　Preparinq a Consolidated Balance Sheet Worksheet CHAPTER 4　Consolidation Techniaues and Procedures 　Consolidation Under the Equity Method 　Locating Errors 　Excess Allocated to Identifiable Net Assets 　Consolidated Statement of Cash Flows 　Preparing a Consolidation Worksheet CHAPTER 5　Intercompany Profit Transactions—Inventories 　Intercompany Inventory Transactions 　Downstream and Upstream Sales 　Unrealized Profits from Downstream Sales 　Unrealized Profits from Upstream Sales 　Consolidation Example Intercompany Profits from Downstream Sales 　Consolidation Example Intercompany Profits from Upstream Sales CHAPTER 6　Intercomoanv Profit Transactions——Plant Assets 　Intercompany Profits on Nondepreciable Plant Assets 　Intercompany Profits on Depreciable Plant Assets 　Plant Assets Sold at Other than Fair Value 　Consolidation Example Upstream and Downstream Sales of Plant Assets 　Inventory Items Purchased for Use as Operating Assets CHAPTER 7　Intercomoanv Profit Transactions——Bonds 　Intercompany Bond Transactions 　Constructive Gains and Losses on Intercompany Bonds 　Parent-Company Bonds Purchased by Subsidiary 　Subsidiary Bonds Purchased by Parent CHAPTER 8　Consolidations——Changes in Ownership Interests 　Acquisitions During an Accounting Period 　Piecemeal Acquisitions 　Sale of Ownership Interests 　Changes in Ownership Interests from Subsidiary Stock Transactions 　Stock Dividends and Stock Splits by a Subsidiary CHAPTER 9　Indirect and Mutual Holdinas 　Affiliation Structures 　Indirect Holdings—Father-Son-Grandson Structure 　Indirect Holdings—Connecting Affiliates Structure 　Mutual Holdings—Parent Stock Held by Subsidiary 　Subsidiary Stock Mutually Held CHAPTER 10　Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation 　Subsidiaries with Preferred Stock Outstanding 　Parent-Company and Consolidated Earnings per Share 　Subsidiary with Convertible Preferred Stock 　Subsidiary With Options and Convertible Bonds 　Accounting for Income Taxes of Consolidated Entities 　Income Tax Allocation 　Separate-Company Tax Returns with Intercompany Gain 　Effect of Consolidated and Separate-Company Tax Returns on 　Consolidated Procedures 　Business Combinations 　Financial Statement Disclosures for Income Taxes CHAPTER 11　Consolidation Theories, Push-Down Accountina, and Corporate Joint Ventures 　Comparison of Consolidation Theories 226 　Illustration--Consolidation Under Parent-Company and Entity Theories 　Push-Down Accounting and Other Basis Considerations 　Joint Ventures 　Accounting for Variable Interest Entities CHAPTER 12　Foreign Currency Concepts and Transactions 　Foreign Exchange Concepts and Definitions 　Foreign Currency Transactions Other than Forward Contracts 　FASB Statement No. 133: Accounting for Derivative Instruments and Hedging 　Activities 　Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge 　Accounting Using Interest Rate Swaps 　Foreign Currency Derivatives and Hedging Activities CHAPTER 13　Foreign Currency Financial Statements 　Objectives of Translation and the Functional Currency Concept 　Application of the Functional Currency Concept 　Hedging a Net Investment in a Foreign Entity CHAPTER 1 4　Seament and Interim Financial Reporting 　Segment Reporting Under FASB Statement No. 131 　Interim Financial Reporting 　Guidelines for Preparing Interim Statements CHAPTER 15　Partnarshins—Fnrmation. Ooerations. and Chanaes in Ownership Interests 　Nature of Partnerships 　Initial Investments in a Partnership 　Additional Investments and Withdrawals 　Partnership Operations 　Profit and Loss Sharing Agreements 　Changes in Partnership Interests 　Purchase of an Interest from Existing Partners 　Investing in an Existing Partnership 　Dissolution of a Continuing Partnership Through Death or Retirement 　Limited Partnerships CHAPTER 16　Partnership Liauidation 　The Liquidation Process 　Safe Payments to Partners 　Installment Liquidations 　Cash Distribution Plans 　Insolvent Partners and Partnerships CHAPTER 17　Comorate Liauidations and Reorganizations 　Bankruptcy Reform Act of 1978 　Liquidation 　Illustration of a Liquidation Case 　Reorganization 　Financial Reporting During Reorganization 　Financial Reporting for the Emerging Company Glossary

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高级会计学(第9版) 内容简介

高级会计学(第9版) 目录