Baker, Richard E.

Advanced financial accounting / Richard E. Baker, Valdean C. Lembke, Thomas E. King - Fifth edition International edition - xxxii, 1178 pages

Includes index.

Corporate expansion and accounting for business combinations Reporting intercorporate investments in common stock The reporting entity and consolidated financial statements Consolidation as of the date of acquisition Consolidation following acquisition Intercorporate transfers : noncurrent assets Intercompany inventory transactions Intercompany indebtedness Consolidation ownership issues Additional consolidation reporting issues Multinational accounting : foreign currency transactions and financial instruments Multinational accounting : translation of foreign entity statements Segment and interim reporting SEC reporting Partnerships : formation, operation, and changes in membership Partnership : 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

007123862X


Accounting

657.046