Advanced Accounting |
Contents
Chapter | 1 |
Chapter | 4 |
Accounting Procedures Used in Applying the Equity | 7 |
Copyright | |
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Common terms and phrases
Accounts payable Accounts receivable accrual acquired acquisition Additional Paid-In Capital allocation Amerco amortization amortization expense amount annual assets and liabilities Assume balance sheet bankruptcy book value business combination capital balance cash flows common stock company's computed consolidated financial statements Consolidation Entry Corporation creditors debt December 31 Dividends paid eliminated entity equipment equity method exchange rate Exhibit fair market value fair value FASB financial reporting firm commitment foreign currency option foreign exchange forward contract fund-based financial statements goodwill government-wide financial statements hedge income statement income tax intercompany inventory investment investor January journal entries liquidation Mexican pesos million net income noncontrolling interest Notes payable operating segments ownership parent company partners partnership payment percent 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