SFAS 141R, “Business Combinations” (to replace SFAS 141).
SFAS 160, “Noncontrolling Interests and Consolidated Financial Statements” (to replace Accounting Research Bulletin 51).
|Publisher:||McGraw-Hill Higher Education|
|Product dimensions:||8.50(w) x 11.20(h) x 1.60(d)|
About the Author
Thomas F. Schaefer is the KPMG Professor of Accounting at the University of Notre Dame. He has written a number of articles in scholarly journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting & Economics, Accounting Horizons, and others. His primary teaching and research interests are in financial accounting and reporting. Tom is active with the International Association for the Advancement of Collegiate Schools of Business (AACSB) and is a past President of the American Accounting Association’s Accounting Program Leadership Group (APLG).
Timothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.
Table of Contents
Ch. 1 The Equity Method of Accounting for Investments
Ch. 2 Consolidation of Financial Information
Ch. 3 Consolidations - Subsequent to the Date of Acquisition
Ch. 4 Consolidated Financial Statements and Outside Ownership
Ch. 5 Consolidated Financial Statements - Intercompany Asset Transactions
Ch. 6 Variable Interest Entities, Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues
Ch. 7 Consolidated Financial Statements - Ownership Patterns and Income Taxes
Ch. 8 Segment and Interim Reporting
Ch. 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Ch. 10 Translation of Foreign Currency Financial Statements
Ch. 11 Worldwide Accounting Diversity and International Standards
Ch. 12 Financial Reporting and the Securities and Exchange Commission
Ch. 13 Accounting for Legal Reorganizations and Liquidations
Ch. 14 Partnerships: Formation and Operation
Ch. 15 Partnerships: Termination and Liquidation
Ch. 16 Accounting for State and Local Governments, Part I
Ch. 17 Accounting for State and Local Governments, Part II
Ch. 18 Accounting and Reporting for Not-for-Profit Organizations
Ch. 19 Accounting for Estates and Trusts