Advanced accounting (高级会计学 )
发布日期:2007-09-05 浏览次
[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，并与最新的会计准则接轨，我们推出了该书最新版??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。
[目次]
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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