高級會計學(xué)

內(nèi)容概要

本書由四位歐美著名大學(xué)教授合力打造，是美國會計學(xué)的主流經(jīng)典教科書。自1985年第1版問世以來，一版再版，受到了美國會計學(xué)界的廣泛好評，并被多個國家的高校選為教材，得到了廣大師生的高度評價，被認(rèn)為是高級會計學(xué)教材的經(jīng)典、權(quán)威之作?！　≡摃云髽I(yè)合并的會計處理為主線，結(jié)合國際上新近發(fā)生的會計重大事件，闡述會計界面臨的重大問題及考驗(yàn)，就企業(yè)如何在復(fù)雜多變的全球化環(huán)境中真實(shí)、合理地反映企業(yè)信息，提出了各種處理方法。全書脈絡(luò)清晰，簡明扼要，可分為合并理論、方法、賬戶、報表和特殊業(yè)務(wù)五個部分?！　榱饲泻袭?dāng)前雙語教學(xué)改革的需要，面向國際化，并與最新的會計準(zhǔn)則接軌，我們推出了該書最新版——第9版的中文版和雙語教學(xué)版，全面、系統(tǒng)地闡述了財務(wù)會計前沿的一系列會計問題。這些問題起點(diǎn)高，難度大，大多屬于我國會計界迫切需要研究的問題，也是國際會計界正在研究的熱點(diǎn)問題。本書適合會計系高年級本科生、研究生、MBA、有興趣的教師及其他研究人員使用。

作者簡介

作者：(美)弗洛伊德·A·比姆斯 (美)約瑟夫·H·安東尼 (美)羅賓·P·克萊門特 (美)蘇珊娜·H·洛溫索恩 改編：陳宋生 杜美杰

書籍目錄

CHAPTER 1　Business Combinations　The Legal Form of Business Combinations　The Accounting Concept of a Business Combination　Accounting for Business Combinations Under the Purchase Method　Disclosure Requirements　The Sarbanes-Oxley Act of 2002CHAPTER 2　Stock Investments——lnvestor Accounting and Reporting　Accounting for Stock Investments　Equity Method of Accounting—A One-Line Consolidation　Interim Acquisitions of an Investment Interest　Iinvestment in a Step-By-Step Acquisition　Sale of an Equity Interest　Stock Purchases Directly from the Investee　Investee Corporation With Preferred Stock　Extraordinary Items, Cumulative-Effect-Type Adjustments, and OtherConsiderations　Disclosures for Equity InvesteesCHAPTER 3　An Introduction to Consolidated Financial Statements　Business Combinations Consummated through Stock Acquisitions　Consolidated Balance Sheet at Date of Acquisition　Consolidated Balance Sheets after Acquisition　　Allocation of Excess to Identifiable Net Assets and Goodwill　Consolidated Income Statement　Preparinq a Consolidated Balance Sheet WorksheetCHAPTER 4　Consolidation Techniaues and Procedures　Consolidation Under the Equity Method　Locating Errors　Excess Allocated to Identifiable Net Assets　Consolidated Statement of Cash Flows　Preparing a Consolidation WorksheetCHAPTER 5　Intercompany Profit Transactions—Inventories　Intercompany Inventory Transactions　Downstream and Upstream Sales　Unrealized Profits from Downstream Sales　Unrealized Profits from Upstream Sales　Consolidation Example Intercompany Profits from Downstream Sales　Consolidation Example Intercompany Profits from Upstream SalesCHAPTER 6　Intercomoanv Profit Transactions——Plant Assets　Intercompany Profits on Nondepreciable Plant Assets　Intercompany Profits on Depreciable Plant Assets　Plant Assets Sold at Other than Fair Value　Consolidation Example Upstream and Downstream Sales of Plant Assets　Inventory Items Purchased for Use as Operating AssetsCHAPTER 7　Intercomoanv Profit Transactions——Bonds　Intercompany Bond Transactions　Constructive Gains and Losses on Intercompany Bonds　Parent-Company Bonds Purchased by Subsidiary　Subsidiary Bonds Purchased by ParentCHAPTER 8　Consolidations——Changes in Ownership Interests　Acquisitions During an Accounting Period　Piecemeal Acquisitions　Sale of Ownership Interests　Changes in Ownership Interests from Subsidiary Stock Transactions　Stock Dividends and Stock Splits by a SubsidiaryCHAPTER 9　Indirect and Mutual Holdinas　Affiliation Structures　Indirect Holdings—Father-Son-Grandson Structure　Indirect Holdings—Connecting Affiliates Structure　Mutual Holdings—Parent Stock Held by Subsidiary　Subsidiary Stock Mutually HeldCHAPTER 10　Subsidiary Preferred Stock, Consolidated Earnings per Share,and Consolidated Income Taxation　Subsidiaries with Preferred Stock Outstanding　Parent-Company and Consolidated Earnings per Share　Subsidiary with Convertible Preferred Stock　Subsidiary With Options and Convertible Bonds　Accounting for Income Taxes of Consolidated Entities　Income Tax Allocation　Separate-Company Tax Returns with Intercompany Gain　Effect of Consolidated and Separate-Company Tax Returns on　Consolidated Procedures　Business Combinations　Financial Statement Disclosures for Income TaxesCHAPTER 11　Consolidation Theories, Push-Down Accountina, and Corporate Joint Ventures　Comparison of Consolidation Theories 226　Illustration--Consolidation Under Parent-Company and Entity Theories　Push-Down Accounting and Other Basis Considerations　Joint Ventures　Accounting for Variable Interest EntitiesCHAPTER 12　Foreign Currency Concepts and Transactions　Foreign Exchange Concepts and Definitions　Foreign Currency Transactions Other than Forward Contracts　FASB Statement No. 133: Accounting for Derivative Instruments and Hedging　Activities　Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge　Accounting Using Interest Rate Swaps　Foreign Currency Derivatives and Hedging ActivitiesCHAPTER 13　Foreign Currency Financial Statements　Objectives of Translation and the Functional Currency Concept　Application of the Functional Currency Concept　Hedging a Net Investment in a Foreign EntityCHAPTER 1 4　Seament and Interim Financial Reporting　Segment Reporting Under FASB Statement No. 131　Interim Financial Reporting　Guidelines for Preparing Interim StatementsCHAPTER 15　Partnarshins—Fnrmation. Ooerations. and Chanaes in Ownership Interests　Nature of Partnerships　Initial Investments in a Partnership　Additional Investments and Withdrawals　Partnership Operations　Profit and Loss Sharing Agreements　Changes in Partnership Interests　Purchase of an Interest from Existing Partners　Investing in an Existing Partnership　Dissolution of a Continuing Partnership Through Death or Retirement　Limited PartnershipsCHAPTER 16　Partnership Liauidation　The Liquidation Process　Safe Payments to Partners　Installment Liquidations　Cash Distribution Plans　Insolvent Partners and PartnershipsCHAPTER 17　Comorate Liauidations and Reorganizations　Bankruptcy Reform Act of 1978　Liquidation　Illustration of a Liquidation Case　Reorganization　Financial Reporting During Reorganization　Financial Reporting for the Emerging CompanyGlossary

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