McGraw-Hill Irwin, Jan 1, 2002 - Business & Economics - 903 pages
The sixth edition of ADVANCED ACCOUNTING is a solid revision to a successful and comprehensive text known for its ample integration of real world examples, student orientation, and popular writing style. Additional real world content, Internet Assignments and an expanded web site make the text even more pedagogically sound and appealing to users. Coverage of all recent FASB and GASB proclamations keep the sixth edition of Hoyle/Schaefer/Doupnik current.
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The Equity Method of Accounting for Investments
Accounting Procedures Used in Applying the Equity Method
Elimination of Unrealized Gains in Inventory
70 other sections not shown
20 percent Accounting Standards accrual acquired acquisition activities Additional paid-in capital allocation Amerco amortization expense amount assets and liabilities Assume balance sheet bankruptcy book value business combination capital balance cash flows common stock company's computed consolidated financial statements consolidated totals Consolidation Entry Corporation creditors debt December 31 dividends Dividends paid eliminated entity equipment excess exchange rate Exhibit fair market value fair value FASB figures financial reporting foreign currency option foreign exchange forward contract fund-based financial statements GAAP GASB goodwill government-wide financial statements included income statement income tax intercompany inventory investor issued January journal entries liquidation million noncontrolling interest Notes payable operating segments outstanding ownership parent company partners partnership payment period pooling of interests preferred stock purchase price recognized recorded Retained earnings revenues SFAS shares sold spot rate stockholders subsidiary transactions transfers translation adjustment treasury stock U.S. dollar unrealized gain