Essentials of advanced financial accounting /

Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and consolidation of less-than-wholly-owned subsidiaries with no differential -- Consolidation of wholly o...

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Bibliographic Details
Main Authors: 236248 Baker, Richard E., Christensen, Theodore E. 521203, Cottrell, David M. 521204
Format:
Language:eng
Published: New York, NY : McGraw-Hill/Irwin, 2012
Subjects:
Description
Summary:Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and 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 -- Multinational accounting: foreign currency transactions and financial instruments -- Multinational accounting : issues in financial reporting and translation of foreign entity statements -- Partnerships: formation, operation, and changes in membership -- Partnerships : liquidation -- Governmental entities : introduction and general fund accounting.