高级会计学 英文本2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

高级会计学 英文本PDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 Business Combinations1

The Form of Business Combinations2

The Accounting Concept of a Business Combination3

Note to the Student8

Application of the Pooling of Interests Method8

Accounting for Business Combinations Under the Purchase Method13

Pooling and Purchase Methods Compared19

Disclosure Requirements for a Pooling22

Disclosure Requirements for a Purchase22

Summary23

Chapter 2 Stock Investments-Investor Accounting and Reporting37

Accounting for Stock Investments37

Equity Method of Accounting—A One-Line Consolidation41

Interim Acquisitions of an Investment Interest47

Investment in a Step-by-Step Acquisition49

Sale of an Equity Interest49

Stock Purchases Directly from the Investee50

Investee Corporation with Preferred Stock50

Extraordinary Items,Cumulative-Effect-Type Adjustments,and Other Considerations51

Disclosures for Equity Investees52

Summary54

Note to the Student54

Chapter 3 An Introduction to Consolidated Financial Statements67

Business Combinations Consummated Through Stock Acquisitions67

Consolidated Balance Sheet at Date of Acquisition70

Consolidated Balance Sheets After Acquisition74

Allocation of Excess to Identifiable Net Assets and Goodwill76

Consolidated Income Statement83

Push-Down Accounting84

Allocation of the Purchase Price to Total Fair Values of the Subsidiary85

Pooled Subsidiaries86

Summary90

Chapter 4 Consolidation Techniques and Procedures106

Consolidation Under the Equity Method106

Consolidation Under an Incomplete Equity Method113

Consolidation Under the Cost Method118

Locating Errors126

Excess Allocated to Identifiable Net Assets126

Trial Balance Working Paper Format131

Summary134

Appendix:Consolidated Statement of Cash Flows134

Chapter 5 Intercompany Profit Transactions—Inventories160

Intercompany Inventory Transactions161

Downstream and Upstream Sales166

Unrealized Profits from Downstream Sales168

Unrealized Profits from Upstream Sales171

Consolidation Example-Intercompany Profits from Downstream Sales174

Consolidation Example-Intercompany Profits from Upstream Sales181

Summary187

Chapter 6 Intercompany Profit Transactions-Plant Assets205

Intercompany Profits on Nondepreciable Plant Assets205

Intercompany Profits on Depreciable Plant Assets210

Plant Assets Sold at Other Than Fair Value219

Consolidation Example-Upstream and Downstream Sales of PlantAssets220

Inventory Items Purchased for Use as Operating Assets228

Summary229

Chapter 7 Intercompany Profit Transactions-Bonds245

Intercompany Bond Transactions245

Constructive Gains and Losses on Intercompany Bonds246

Parent Company Bonds Purchased by Subsidiary248

Subsidiary Bonds Purchased by Parent254

Consolidation in Years After Intercompany Bond Purchase Under Different Assumptions261

Summary268

Chapter 8 Consolidations-Changes in Ownership Interests285

Acquisitions During an Accounting Period285

Pooling of Interests During an Accounting Period289

Piecemeal Acquisitions291

Sale of Ownership Interests294

Changes in Ownership Interests from Subsidiary Stock Transactions299

Stock Dividends and Stock Splits by a Subsidiary304

Summary306

Chapter 9 Indirect and Mutual Holdings325

Affiliation Structures325

Indirect Holdings-Father-Son-Grandson Structure327

Indirect Holdings—Connecting Affiliates Structure332

Mutual Holdings—Parent Stock Held by Subsidiary337

Subsidiary Stock Mutually Held347

Summary349

Subsidiaries with Preferred Stock Outstanding365

Chapter 10 Subsidiary Preferred Stock,Consolidated Earnings per Share,and Consolidated Income Taxation365

Parent Company and Consolidated Earnings per Share372

Subsidiary with Convertible Preferred Stock374

Subsidiary with Options and Convertible Bonds375

Accounting for Income Taxes of Consolidated Entities377

Income Tax Allocation378

Separate Company Tax Returns with Intercompany Gain380

Effect of Consolidated and Separate Company Tax Returns on Consolidated Procedures384

Business Combinations391

Financial Statement Disclosures for Income Taxes395

Summary396

Chapter 11 Consolidation Theories,Push-Down Accounting,and Corporate Joint Ventures412

Comparison of Consolidation Theories413

Illustration-Consolidation Under Parent Company and Entity Theories416

Push-Down Accounting and Other Basis Considerations425

Joint Ventures432

Summary436

Appendix:Consolidation Under a Current Cost System436

Chapter 12 Accounting for Branch Operations455

Sales Agencies and Branches455

Sales Agency Accounts456

Branch Accounting Systems458

Merchandise Shipments in Excess of Cost461

Freight Costs on Shipments466

Home Office-Branch Expense Allocation467

Reconciliation of Home Office and Branch Accounts468

Illustration of Home Office and Branch Accounting469

Summary473

Chapter 13 Foreign Currency Concepts and Transactions487

Brief Background on Authoritative Accounting Pronouncements487

Objectives of Translation and the Functional Currency Concept488

Foreign Exchange Concepts and Definitions489

Foreign Currency Transactions Other Than Forward Contacts493

Foreign CurrencyDerivatives and Hedging Activities496

Summary506

Chapter 14 Foreign Currency Financial Statements519

Application of the Functional Currency Concept519

Illustration-Translation Under Statement No.52524

Illustration-Remeasurement Under Statement No.52531

Illustration-Translation with Minority Interest536

Accounting for a Foreign Branch545

Summary548

Appendix:Statement of Cash Flows549

Chapter 15 Segment and Interim Financial Reporting575

Evolution of Segment Reporting Requirements575

Segment Reporting Under FASB Statement No.131576

Interim Financial Reporting581

Guidelines for Preparing Interim Statements584

Summary588

Chapter 16 Partnerships-Formation,Operations,and Changes in Ownership Interests599

Nature of Partnerships599

Initial Investments in a Partnership600

Additional Investments and Withdrawals603

Partnership Operations604

Profit and Loss Sharing Agreements605

Changes in Partnership Interests611

Purchase of an Interest from Existing Partners612

Investing in an Existing Partnership615

Dissolution of a Continuing Partnership Through Death or Retirement619

Limited Partnerships621

Summary622

Appendix:Uniform Partnership Act(1914)634

Chapter 17 Dissolution and Liquidation of a Partnership645

The Liquidation Process645

Safe Payments to Partners649

Installment Liquidations651

Cash Distribution Plans657

Insolvent Partners and Partnerships660

Summary662

Chapter 18 Corporate Liquidations,Reorganizations,and Debt Restructurings for Financially Distressed Corporations675

Bankruptcy Reform Act of 1978675

Liquidation677

Illustration of a Liquidation Case679

Reorganization688

Financial Reporting During Reorganization691

Financial Reporting for the Emerging Company693

Illustration of a Reorganization Case695

Troubled Debt Restructurings702

Illustration of a Troubled Debt Restructuring704

Summary707

Chapter 19 An Introduction to Accounting for State and Local Governmental Units—Part Ⅰ719

Historical Development of Accounting Principles for State and Local Governmental Units720

Overview of Basic Governmental Accounting Models and Principles722

The Role of the Budget,Budgetary Accounting,and Budgetary Reporting734

Budgeting735

The General Fund and Special Revenue Funds736

Accounting for the General Fund737

Summary745

Chapter 20 An Introduction to Accounting for State and Local Governmental Units—Part Ⅱ759

Capital Projects Funds759

Debt Service Funds765

Account Groups768

Special Assessment Activities768

General Fixed Assets Account Group769

General Long-Term Debt Account Group771

Accounting for Leases in Governmental Funds773

Proprietary Funds774

Internal Service Funds775

Enterprise Funds780

Combining Financial Statements781

Fiduciary Funds781

Agency Funds783

Trust Funds784

Pension Trust Funds788

Combined Financial Statements789

Proposed Reporting Model Changes797

Summary800

Chapter 21 Voluntary Health and Welfare Organizations,Health Care Entities,and Colleges and Universities817

Sources ofAccounting Principles for Nongovernmental,Not-for-Profit Entities817

Accounting Principles Applicable to Most Nongovernmental,Not-for-Profit Entities818

Voluntary Health and Welfare Organizations825

Hospitals and Other Health Care Organizations833

Colleges and Universities842

AICPA College Guide Model843

Summary856

Appendix A SEC Influence on Accounting867

The 1933 Securities Act867

The Securities Exchange Act of 1934868

The Integrated Disclosure System869

The Registration Statement for Security Issues869

SEC Developments871

Summary872

Appendix B Estates and Trusts873

Creation of an Estate873

Probate Proceedings874

Administration of the Estate874

Accounting for the Estate876

Illustration of Estate Accounting876

Accounting for Trusts881

Summary881

Glossary883

Index891