高级会计学（英文版·第12版）
定价：￥75.00
作者： 弗洛伊德·比姆斯 约瑟夫·安东尼 布鲁斯·
出版时间：2019-01
出版社：中国人民大学出版社
- 中国人民大学出版社
- 9787300266152
- 1-1
- 267250
- 2019-01
内容简介
本书主要讨论了财务报告中关于合并财务报表、商誉、其他无形资产以及衍生金融工具的处理问题，同时涵盖了外币交易及折算、合伙企业报告、重组和清算、政府会计及报告、非营利组织的会计处理以及遗产和信托的相关内容。本书适合作为高等院校财会专业本科生、研究生的专业课教材，也适合MBA,MPAcc及相关从业人员参考使用。
目录
c h a p t e r 1 Business Combinations c h a p t e r 2 Stock Investments—Investor Accounting and Reporting c h a p t e r 3 An Introduction to Consolidated Financial Statements c h a p t e r 4 Consolidation Techniques and Proceduresc h a p t e r 5 Intercompany Profit Transactions—Inventories c h a p t e r 6 Intercompany Profit Transactions—Plant Assets c h a p t e r 7 Intercompany Profit Transactions—Bondsc h a p t e r 8 Consolidations—Changes in Ownership Interests c h a p t e r 9 Indirect and Mutual Holdings c h a p t e r10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation c h a p t e r 1 1 Consolidation Theories, Push-Down Accounting, and Corporate Joint Venturesc h a p t e r 1 2 Derivatives and Foreign Currency: Concepts and Common Transactions c h a p t e r 1 3 Accounting for Derivatives and Hedging Activities c h a p t e r 1 4 Foreign Currency Financial Statementsc h a p t e r 1 5 Segment and Interim Financial Reporting
