高級(jí)會(huì)計(jì)學(xué)

前言

該教材的最大特點(diǎn)在于內(nèi)容新穎，緊跟國(guó)際前沿。美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)于2007年12月發(fā)布的修訂第140號(hào)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告《企業(yè)合并》和第160號(hào)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告《合并財(cái)務(wù)報(bào)表中的非控制性權(quán)益》體現(xiàn)了企業(yè)合并及合并財(cái)務(wù)報(bào)表的重大變化，而該教材第一時(shí)間將美國(guó)企業(yè)合并的最新進(jìn)展融入合并報(bào)表內(nèi)容的講解當(dāng)中，使讀者能夠在掌握美國(guó)最新企業(yè)合并準(zhǔn)則的同時(shí)，把握我國(guó)會(huì)計(jì)準(zhǔn)則中有關(guān)企業(yè)合并等準(zhǔn)則的未來發(fā)展方向。該教材的另一特點(diǎn)為其內(nèi)容自始至終緊扣美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告，這在高級(jí)會(huì)計(jì)的教材中并不多見。例如涉及合并報(bào)表、分部報(bào)告及外幣交易等內(nèi)容時(shí)，都包含有財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告的相應(yīng)原文，使讀者能夠依據(jù)準(zhǔn)則規(guī)定來理解相應(yīng)知識(shí)。此外，該教材的體例安排充分體現(xiàn)了作者的獨(dú)具匠心。在每一章的開始，作者都是以案例形式引入本章所介紹的主題，容易激發(fā)學(xué)生的學(xué)習(xí)興趣。同時(shí)，每章章后都附有一道完整的綜合練習(xí)題。該綜合練習(xí)題體現(xiàn)了學(xué)生在這一章所需掌握的重點(diǎn)知識(shí)，并且對(duì)教材內(nèi)容有進(jìn)一步的深化和拓展，極大地加深了學(xué)生對(duì)教材內(nèi)容的理解。

內(nèi)容概要

　　《高級(jí)會(huì)計(jì)學(xué)》重點(diǎn)圍繞合并財(cái)務(wù)報(bào)表的編制展開闡述，以使讀者深入學(xué)習(xí)美國(guó)最新頒布的合并準(zhǔn)則，掌握前沿的合并理論及方法；同時(shí)，《高級(jí)會(huì)計(jì)學(xué)》還詳述了分部報(bào)告與中期報(bào)告、外幣交易與外幣報(bào)表折算等內(nèi)容，是美國(guó)高級(jí)會(huì)計(jì)學(xué)的經(jīng)典教材。

作者簡(jiǎn)介

作者：(美國(guó))霍伊爾 (Joe B.Hoyle) (美國(guó))謝弗 (Thomas F.Schaefer) (美國(guó))多普尼克 (Timothy S.Doupnik)  改編：王鑫Joe B.Hoyle, Richmond大學(xué)Robins商學(xué)院會(huì)計(jì)學(xué)副教授，主要講授中級(jí)會(huì)計(jì)和高級(jí)會(huì)計(jì)課程。他于2007年被卡內(nèi)基基金會(huì)授予該年度的弗吉尼亞教授。    Thomas F.Schaefer, Notre Dame大學(xué)KPMG會(huì)計(jì)學(xué)教授。他的教學(xué)和研究興趣主要集中于財(cái)務(wù)會(huì)計(jì)與報(bào)告。他是美國(guó)會(huì)計(jì)學(xué)會(huì)會(huì)計(jì)領(lǐng)袖項(xiàng)目的前任主席，并于2007年被會(huì)計(jì)學(xué)院聯(lián)盟授予Joseph A.Silvoso獎(jiǎng)。    Timothy S.Doupnik, 南卡羅來納大學(xué)會(huì)計(jì)學(xué)教授。他的教學(xué)與研究興趣主要集中于財(cái)務(wù)會(huì)計(jì)與國(guó)際會(huì)計(jì)。他積極參與美國(guó)會(huì)計(jì)學(xué)會(huì)國(guó)際分部的活動(dòng)，并且為該分部的前任主席。

書籍目錄

第1章 投資的權(quán)益法會(huì)計(jì)處理第2章 合并財(cái)務(wù)信息第3章 購(gòu)并日之后的合并第4章 合并財(cái)務(wù)報(bào)表與外部所有權(quán)第5章 合并財(cái)務(wù)報(bào)表——公司間資產(chǎn)交易第6章 變動(dòng)利益實(shí)體、公司間債務(wù)、合并現(xiàn)金流量表和其他問題第7章 合并財(cái)務(wù)報(bào)表——所有權(quán)形式與所得稅第8章 分部報(bào)告與中期報(bào)告第9章 外匯交易與外匯交易風(fēng)險(xiǎn)套期保值第10章 外幣財(cái)務(wù)報(bào)表折算

章節(jié)摘錄

The first several chapters of this text present the accounting and reporting for in vestment activities of businesses. The focus is on investments when one firm possesses either significant influence or control over another through ownership of voting shares. When one firm owns enough voting shares to be able to affect the decisions of another, accounting for the investment becomes challenging and often complex. The source of such complexities typically stems from the fact that transactions among the firms affiliated through ownership cannot be considered independent, arm's-length transactions. As in all matters relating to financial reporting, we look to transactions with outside parties to provide a basis for accounting valuation. When firms are affiliated through a common set of owners, objectivity in accounting calls for measurements that recognize the relationships among the firms.Why do corporations invest in other corporations?One corporation buys equity shares of another company. What methods are available to account for this investment and the income it generates? When is each method appropriate?In recognizing income from investments on the accrual basis, how is the cost of the investment matched against the revenue from the investment?At what point should profits be recognized on inventory that is transferred between related parties?What financial reporting incentives could exist for managers to maintain a firm's equity investments at 50 percent of an investee's voting stock or less?What is the FASB's fair-value option in accounting for equity investments?What incentives will firms have to use the fair-value option instead of the equity method?In a recent annual report,JB Hunt Transport Services describes the creation of Transplace, Inc. (TPI), an lnternet-based global transportation logistics company. JB Hunt contributed all of its logistics segment business and all related intangible assets plus $5 million of cash in exchange for an approximate 27 percent initial interest in TPI, which subsequently has been increased to 37 percent. The company accounts for its interest in TPI utilizing the equity method of accounting and stated, "The financial results of TPI are included on a one-line, nonoperating item included on the Consolidated Statements of Earnings entitled 'equity in earnings ofassociated companies.'"

編輯推薦

《高級(jí)會(huì)計(jì)學(xué)》：會(huì)計(jì)學(xué)精選教材·英文改編版叢書。◎內(nèi)容緊跟國(guó)際前沿 《高級(jí)會(huì)計(jì)學(xué)》作者第一時(shí)間將美國(guó)企業(yè)合并的最新進(jìn)展融入到合并報(bào)表內(nèi)容的講解當(dāng)中，使讀者在掌握美國(guó)最新合并準(zhǔn)則的同時(shí)，能夠把握我國(guó)會(huì)計(jì)準(zhǔn)則中有關(guān)企業(yè)合并等準(zhǔn)則的未來發(fā)展方向。此外，《高級(jí)會(huì)計(jì)學(xué)》內(nèi)容自始至終緊扣美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告，使讀者能夠依據(jù)準(zhǔn)則規(guī)定來理解相應(yīng)知識(shí)?！蝮w例新穎 《高級(jí)會(huì)計(jì)學(xué)》的體例安排充分體現(xiàn)了作者的獨(dú)具匠心。在每一章的開始，作者都是以案例形式引入本章所介紹的主題，容易激發(fā)學(xué)生的學(xué)習(xí)興趣。同時(shí)，每章章后都附有一道完整的綜合練習(xí)題。該綜合練習(xí)題體現(xiàn)了學(xué)生在這一章所需掌握的重點(diǎn)知識(shí)，并且進(jìn)一步深化和拓展了教材內(nèi)容，極大地加深了學(xué)生對(duì)教材內(nèi)容的理解?！蚰MCPA考試 由Kaplan公司提供技術(shù)支持的CPA模擬練習(xí)位于《高級(jí)會(huì)計(jì)學(xué)》第3章、第5章和第10章章后的資料案例之后，但需在線來完成。它與真實(shí)的CPA考試的形式相同，這使學(xué)生能夠基于網(wǎng)站的交互界面來掌握高級(jí)會(huì)計(jì)的相關(guān)概念。

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