Advanced Accounting: Working Papers / Edition 3

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This edition includes three new chapters,"Reporting Disaggregated Financial Reporting," "Corporate Reorganizations and Liquidations," and "Researching Accounting Principles. " Cases are added to each chapter and the end-of-chapter problem material will be thoroughly revised. All material is rigorously updated to conform to the latest changes in the field.
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Product Details

  • ISBN-13: 9780070326903
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 3/28/1994
  • Edition description: 3RD WKPAPS
  • Edition number: 3

Table of Contents

Ch. 1 Business Combinations 2
Ch. 2 Acquisitions of Stock and Date-of Acquisition Consolidation 64
Ch. 3 The Equity Method and Postacquisition Consolidation 134
Ch. 4 Intercompany Merchandise Transfers 214
Ch. 5 Intercompany Plant Asset Transfers 256
Ch. 6 Intercompany Debt Transactions 300
Ch. 7 Transactions in Subsidiary Common Stock 356
Ch. 8 Consolidation in Complex Environments 402
Ch. 9 Reporting Disaggregated Financial Information 468
Ch. 10 Reporting Under New Basis Accounting 518
Ch. 11 Researching Accounting Principles 552
Ch. 12 Restatement of Foreign Financial Statements 576
Ch. 13 Foreign Currency Transactions 642
Ch. 14 Partnerships: Formation, Operation, and Ownership Changes 684
Ch. 15 Partnerships: Liquidation 748
Ch. 16 Accounting for Branches 780
Ch. 17 Accounting for Governments: Fundamentals and the General Fund 826
Ch. 18 Accounting for Governments Specific Purpose Funds, Account Groups, and Annual Financial Reporting 890
Ch. 19 Accounting for Nonprofit Organizations 966
Index 1053
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