Efnisyfirlit

• Brief Contents
• Contents
• Preface
• Chapter 1: Business Combinations
  • Reasons For Business Combinations
  • Antitrust Considerations
  • Legal Form of Business Combinations
  • Accounting Concept of Business Combinations
  • Accounting for Combinations as Acquisitions
  • Disclosure Requirements
  • The Sarbanes–Oxley Act
  • Appendix: Pooling of Interests Accounting
• Chapter 2: Stock Investments—Investor Accounting and Reporting
  • Accounting for Stock Investments
  • Equity Method—A One-Line Consolidation
  • Investment in a Step-by-Step Acquisition
  • Sale of an Equity Interest
  • Stock Purchases Directly from the Investee
  • Investee Corporation With Preferred Stock
  • Discontinued Operations and other Considerations
  • Disclosures for Equity Investees
  • Testing Goodwill for Impairment
• Chapter 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
  • Assigning Excess to Identifiable Net Assets and Goodwill
  • Consolidated Income Statement
  • Push-Down Accounting
  • Preparing a Consolidated Balance Sheet Worksheet
• Chapter 4: Consolidation Techniques and Procedures
  • Consolidation Under the Equity Method
  • Locating Errors
  • Excess Assigned to Identifiable Net Assets
  • Consolidated Statement of Cash Flows
  • Preparing a Consolidation Worksheet
  • Appendix A: Trial Balance Workpaper Format
    • Consolidation Example—Trial Balance Format and Equity Method
  • Appendix B: Preparing Consolidated Statements when Parent Uses Either the Incomplete Equity Method o
    • Consolidation Under an Incomplete Equity Method
    • Consolidation Under the Cost Method
• Chapter 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 Sales
  • Appendix: SEC Influence on Accounting
    • The 1933 Securities Act
    • The Securities Exchange Act of 1934
    • The Sarbanes–Oxley Act
    • The Registration Statement for Security Issues
    • The Integrated Disclosure System
    • Sec Developments
• Chapter 6: Intercompany 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 Purchased for Use as an Operating Asset
• Chapter 7: Intercompany Profit Transactions—Bonds
  • Intercompany Bond Transactions
  • Constructive Gains and Losses on Intercompany Bonds
  • Parent Bonds Purchased by Subsidiary
  • Parent Purchases Subsidiary Bonds
• Chapter 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 Subsidiary
• Chapter 9: Indirect and Mutual Holdings
  • Affiliation Structures
  • Indirect Holdings—Father-Son-Grandson Structure
  • Indirect Holdings—Connecting Affiliates Structure
  • Mutual Holdings—Parent Stock Held by Subsidiary
  • Subsidiary Stock Mutually Held
• Chapter 10: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Tax
  • Subsidiaries with Preferred Stock Outstanding
  • Parent and Consolidated Earnings Per Share
  • Subsidiary With Convertible Preferred Stock
  • Subsidiary With Options and Convertible Bonds
  • Income Taxes of Consolidated Entities
  • Income Tax Allocation
  • Separate-Company Tax Returns with Intercompany Gain
  • Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures
  • Business Combinations
  • Financial Statement Disclosures for Income Taxes
• Chapter 11: Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
  • Comparison of Consolidation Theories
  • Illustration—Consolidation Under Parent-Company and Entity Theories
  • Push-Down Accounting and other Basis Considerations
  • Joint Ventures
  • Accounting for Variable Interest Entities
• Chapter 12: Derivatives and Foreign Currency: Concepts and Common Transactions
  • Derivatives
  • Foreign Exchange Concepts and Definitions
  • Foreign Currency Transactions other than Forward Contracts
• Chapter 13: Accounting for Derivatives and Hedging Activities
  • Accounting for Derivative Instruments and Hedging Activities
  • Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair-Value Hedge Accounting Using Int
  • Foreign Currency Derivatives and Hedging Activities
• Chapter 14: Foreign Currency Financial Statements
  • Objectives of Translation and the Functional Currency Concept
  • Application of the Functional Currency Concept
  • Illustration: Translation
  • Illustration: Remeasurement
  • Hedging a Net Investment in a Foreign Entity
• Chapter 15: Segment and Interim Financial Reporting
  • Segment Reporting
  • Interim Financial Reporting
  • Guidelines for Preparing Interim Statements
• Chapter 16: Partnerships—Formation, Operations, and Changes 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
  • Dissociation of a Continuing Partnership Through Death or Retirement
  • Limited Partnerships
• Chapter 17: Partnership Liquidation
  • The Liquidation Process
  • Safe Payments to Partners
  • Installment Liquidations
  • Cash Distribution Plans
  • Insolvent Partners and Partnerships
• Chapter 18: Corporate Liquidations and Reorganizations
  • Bankruptcy Reform Act of 1978
  • Liquidation
  • Illustration of a Liquidation Case
  • Reorganization
  • Financial Reporting During Reorganization
  • Financial Reporting for the Emerging Company
  • Illustration of a Reorganization Case
• Chapter 19: An Introduction to Accounting for State and Local Governmental Units
  • Historical Development of Accounting Principles for State and Local Governmental Units
  • Overview of Basic Governmental Accounting Models and Principles
  • The Financial Reporting Entity
  • Comprehensive Annual Financial Report
• Chapter 20: Accounting for State and Local Governmental Units—Governmental Funds
  • Recent Changes to Governmental Fund Accounting
  • The General Fund
  • Accounting for the General Fund
  • Permanent Funds
  • Capital Projects Funds
  • Special Assessment Activities
  • Debt Service Funds
  • Accounting for the Debt Service Fund
  • Governmental Fund Financial Statements
  • Preparing the Government-wide Financial Statements
• Chapter 21: Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds
  • Proprietary Funds
  • Internal Service Funds
  • Enterprise Funds
  • Proprietary Fund Financial Statements
  • Fiduciary Funds
  • Preparing the Government-wide Financial Statements
  • Required Proprietary Fund Note Disclosures
• Chapter 22: Accounting for Not-for-Profit Organizations
  • The Nature of Not-for-Profit Organizations
  • Not-for-Profit Accounting Principles
  • Voluntary Health and Welfare Organizations
  • “Other” Not-for-Profit Organizations
  • Nongovernmental Not-for-Profit Hospitals and other Health Care Organizations
  • Private Not-for-Profit Colleges and Universities
• Chapter 23: Estates and Trusts
  • Creation of an Estate
  • Probate Proceedings
  • Administration of the Estate
  • Accounting for the Estate
  • Illustration of Estate Accounting
  • Accounting for Trusts
  • Estate Taxation
• Glossary
• Index
  • A
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  • C
  • D
  • E
  • F
  • G
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  • I
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  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
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