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折優惠：HK$74.4
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Advanced Accounting(11版)
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沒有庫存
訂購需時10-14天
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9780132830362 | |
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Floyd A. Beams、Joseph H. Anthony、Bruce Bettinghaus、Kenneth Smith | |
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華泰文化 | |
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2012年4月02日
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413.00 元
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HK$ 392.35
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詳
細
資
料
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規格：平裝 / 840頁 / 普級 / 單色印刷 / 11版
出版地：台灣
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分
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[ 尚未分類 ] |
同
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書
推
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內
容
簡
介
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1. Provide real-world context: (1) Accounting in the Real World. All chapters contain excerpts from the popular business press and references to familiar real-world companies, institutions, and events. Some companies featured are: American Airlines、Compaq Computer Corporation、Daimler-Chrysler. (2) Annual Reports. Examples are taken from annual reports of well-known companies and governmental and non-profit institutions to illustrate key concepts and maintain student interest. Companies include: Sea Corporation、Pac Corporation、Acme Corporation.
2. New Standards. All chapters have been updated to include coverage of the latest international reporting standards and issues, where appropriate. As U.S. and international reporting standards move toward greater harmonization, the international coverage continues to expand in the eleventh edition.
3. NEW! The governmental and not-for-profit chapters have been updated to include all standards through GASB No. 59. These chapters have also been enhanced with illustrations of the financial statements from Golden, Colorado. Coverage now includes service efforts and accomplishments, and post-employment benefits other than pensions. Chapter 20 includes an exhibit with t-accounts to help students follow the governmental fund transactions and their financial statement impact.
作者簡介
Floyd A. Beams
現職：Virginia Polytechnic Institute
Joseph H. Anthony
現職：Michigan State University
Bruce Bettinghaus
現職：Grand Valley State University
Kenneth Smith
現職：University of Washington
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目
錄
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Ch 1 Business Combinations
Ch 2 Stock Investments—Investor Accounting and Reporting
Ch 3 An Introduction to Consolidated Financial Statements
Ch 4 Consolidation Techniques and Procedures
Ch 5 Intercompany Profit Transactions—Inventories
Ch 6 Intercompany Profit Transactions—Plant Assets
Ch 7 Intercompany Profit Transactions—Bonds
Ch 8 Consolidations—Changes in Ownership Interests
Ch 9 Indirect and Mutual Holdings
Ch10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
Ch11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
Ch12 Derivatives and Foreign Currency Concepts and Common Transactions
Ch13 Accounting for Derivatives and Hedging Activities
Ch14 Foreign Currency Financial Statements
Ch15 Segment and Interim Financial Reporting
Ch16 Partnerships—Formation, Operations, and Changes in Ownership Interests
Ch17 Partnership Liquidation
Ch18 Corporate Liquidations and Reorganizations
Ch19 An Introduction to Accounting for State and Local Governmental Units
Ch20 Accounting for State and Local Governmental Units—Governmental Funds
Ch21 Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds
Ch22 Accounting for Not-for-Profit Organizations
Ch23 Estates and Trusts
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