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" Advanced accounting / "
Floyd A. Beams, Virginia Polytechnic Institute and State University, Joseph H. Anthony, Michigan State University, Bruce Bettinghaus, Grand Valley State University, Kenneth A. Smith, Central Washington University.
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BL
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| Record Number
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872850
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| Main Entry
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Beams, Floyd A.
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| Title & Author
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Advanced accounting /\ Floyd A. Beams, Virginia Polytechnic Institute and State University, Joseph H. Anthony, Michigan State University, Bruce Bettinghaus, Grand Valley State University, Kenneth A. Smith, Central Washington University.
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| Edition Statement
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13th edition.
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| Publication Statement
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New York, NY :: Pearson,, [2018]
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| Page. NO
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xxi, 771 pages, 24 variously numbered pages ;; 29 cm
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| ISBN
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0134472144
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: 9780134472140
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| Notes
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Revised edition of: Advanced accounting, [2015].
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index.
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| Subject
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Accounting.
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| Subject
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Accounting.
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| Dewey Classification
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657/.046
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| LC Classification
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HF5636.B43 2018
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