高级会计学

出版时间：2002-11-1  出版社：上海财经大学出版社  作者：Floyd A.Beams,John A.Brozovsky,Craig D.Shoulders  

内容概要

高级会计学：英文本，ISBN：9787810497671，作者：（美）Floyd A.Beams等著

书籍目录

Preface
Chapter 1 Business Combinations
Chapter 2 Stock Investments--Investor Accounting and Reporting
Chapter 3 An Introduction to Consolidated Financial Statements
Chapter 4 Consolidation Techniques and Procedures
Chapter 5 Intercompany Profit Transactions--Inventories
Chapter 6 Intercompany Profit Transactions--Plant Assets
Chapter 7 Intercompany Profit Transactions--Bonds
Chapter 8 Consolidations--Changes in Ownership Interests
Chapter 9 Indirect and Mutual Holdings
Chapter 10 Subsidiary Preferred Stock，Consolidated Earnings per Share，and Consolidated Income Taxation
Chapter 11 Consolidated Theories，Push-Down Accounting，and Corporate Joint Ventures
Chapter 12 Accounting for Branch Operations
Chapter 13 Foreign Currency Concepts and Transactions
……
Glossary
Index