Thông tin trích dẫn: Advanced financial accounting. Richard E. Baker. NXB Mc Graw Hill, 2008.
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Abstract
The book is a comprehensive and highly illustrated presentation of the accounting and reporting principles used in a variety of business entities. The complete presentations of worksheets, schedules, and financial statements allow students to see the development of each new topic. The book's building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.
The content of the book includes Intercorporate Acquisitions and Investments in Other Entities; Reporting Intercorporate Interests; The Reporting Entity and Consolidated Financial Statements; Consolidation of Wholly Owned Subsidiaries; Consolidation of Less-than-Wholly Owned Subsidiaries; Intercompany Transfers of Services and Noncurrent Assets; Intercompany Inventory Transactions; Intercompany Indebtedness; Consolidation Ownership Issues; Additional Consolidation Reporting Issues; Multinational Accounting: Foreign Currency Transactions and Financial Instruments; Multinational Accounting: Translation of Foreign Entity Statements; Segment and Interim Reporting; Partnerships: Formation, Operation, and Changes in Membership; Partnerships: Liquidation; Governmental Entities: Introduction and General Fund Accountin; Governmental Entities: Special Funds and Government-wide Financial Statements; Not-for-Profit Entities; Corporations in Financial Difficulty.
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