Advanced AccountingIncludes examples, Internet Assignments, and a Web site. Coverage of the FASB and GASB proclamations are included in this sixth edition of Advanced Accounting. |
Contents
The Equity Method of Accounting for Investments | 1 |
CHA PTER | 7 |
CHAPTER | 10 |
Copyright | |
46 other sections not shown
Other editions - View all
Common terms and phrases
20 percent Accounting Standards Accounts receivable accrual acquired acquisition 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 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 goodwill government-wide financial statements included income statement income tax intercompany inventory issued January journal entries liquidation million net income 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 Total assets transactions transfers translation adjustment treasury stock U.S. dollar unrealized gain