Asia Pacific University Library catalogue


Advanced accounting / Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus, Kenneth A. Smith.

By: Beams, Floyd AContributor(s): Anthony, Joseph H | Bettinghaus, Bruce | Smith, Kenneth AMaterial type: TextTextPublication details: Harlow : Pearson Education Limited, [2018]; ©2018Edition: 13th edition ; Global editionDescription: 819 pages : illustrations ; 28 cmISBN: 9781292214597 (pbk.); 1292214597 (pbk.)Subject(s): Accounting | FinanceDDC classification: 657/.046 LOC classification: HF5636 | .B43 2018
Contents:
Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index.
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Item type Current library Collection Call number Copy number Status Date due Barcode
Staff Circulation Staff Circulation APU Library
Open Shelf 		Book HF5636 .B43 2018 c.1 (Browse shelf (Opens below)) 1 Available 00017340
General Circulation General Circulation APU Library
Open Shelf 		Book HF5636 .B43 2018 c.2 (Browse shelf (Opens below)) 2 Available 00017400

Revised edition of: Advanced accounting, [2015]

Preface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index.

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