Advanced AccountingThe latest edition (fifth was 1985) of a standard textbook, fully updated and substantially rewritten to emphasize the critical areas of business combinations and consolidated financial statements, international accounting, and governmental and nonprofit accounting. Annotation copyright Book News, I |
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Accounts payable Accounts Receivable affiliates AICPA amount assets and liabilities assume beginning-of-year book value Bordeaux Company business combination capital stock common shares common stock Company's 19X1 Company's equity Company's net income consolidated balance sheet consolidated financial statements consolidated net income consolidated statement Corporation cost creditors debit December 31 differential amortization dollars earnings per share elimination entry ended December 31 entity Equity in Subsidiary equity method entries exchange rate fair value FASB financial reporting financial statements foreign currency functional currency gain or loss goodwill home office Illustration income statement income tax intercompany bond intercompany sales inventory investment account balance January liquidation merchandise nonaffiliates operations ownership percent paper entries parent company partners partnership payment period Plant and Equipment pooling of interests preferred stock Prepare Problem rata allocation Required retained earnings spot rate statement working paper Subsidiary Earnings subsidiary net income Total transaction treasury stock trial balance unconfirmed profit