Beams, Floyd A.

Advanced accounting / Floyd A. Beams, Joseph H. Anthony, Robin P. Clement and Suzanne H. Lowensohn - Tenth Edition - Upper Saddle River, New Jersey : Pearson Prentice Hall, c2009 - 864 pages : illustrations ; 27 cm.

Includes index.

1. Business Combinations -- 2. Stock Investments-Investor Accounting and Reporting -- 3. Consolidated Financial Statements -- 4. Techniques and Procedures in Consolidation -- 5. Intercompany Profit Transactions-Inventories -- 6. Intercompany Profit Transactions-Plant Assets -- 7. Intercompany Profit Transactions-Bonds -- 8. Consolidations-Changes in Ownership Interests -- 9. Indirect and Mutual Holdings -- 10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation -- 11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures -- 12. Concepts and Transactions in Foreign Currency -- 13. Financial Reporting in Foreign Currency -- 14. Segment and Interim Financial Reporting -- 15. Partnerships-Formation, Operations, and Changes in Ownership Interests -- 16. Liquidation of a Partnership -- 17. Corporate Liquidations and Reorganizations -- 18. Accounting for State and Local Governmental Units -- 19. Dealing with Governmental Funds -- 20. Dealing with Proprietary and Fiduciary Funds -- 21. Accounting for Not-for-Profit Organizations -- 22. Estates and Trusts

This is a comprehensive textbook that addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards.

9789810697334


ACCOUNTING

HF 5635 .B43 2009