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

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