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Christensen, Theodore E.

Advanced financial accounting / Theodore E. Christensen, David M. Cottrell and Cassy JH Budd. - 12th ed. - New York : McGrow-Hill, 2019. - xxx, 1103 p. : ills., tables (All are colours) ; 28 cm.

Includes index.

Intercorporate acquisitions and investments in other entities --
Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential --
The reporting entity and the consolidation of less-than -wholly-owned subsidiaries with no differential --
Consolidation of wholly owned subsidiaries acquired at more than book value --
Consolidation of Less-than-wholly owned subsidiaries acquired at more than book value --
Intercompany inventory transactions --
Intercompany transfers of services and noncurrent assets --
Intercompany indebtedness --
Consolidation ownership issues --
Additional consolidation reporting issues --
Multinational accounting: foreign currency transactions and financial instruments --
Multinational accounting: issues in financial reporting and translation of foreign entity statement --
Segment and interim reporting --
SEC Reporting --
Partnerships: formation, operation, and changes in membership --
Partnerships: 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.



ISBN: 9781259916977 (alk. paper) 9781260091700 1260091708

Subjects--Topical Terms:
Accounting.

LC Class. No.: HF5636 / B348 2019

Dewey Class. No.: 657.046 / CHA 2019