高级财务会计教学讲义
主要内容:
1 Intercorporate Acquisitions and Investments in Other Entities 1
2Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3 The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
4Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5Consolidation of Less-than-Wholly-
Owned Subsidiaries Acquired at More than Book Value
6Intercompany Inventory Transactions
7Intercompany Transfers of Noncurrent Assets and Services 8.Intercompany Indebtedness
9 Consolidation Ownership Issues
10Additional Consolidation Reporting Issues
11Multinational Accounting:Foreign Currency Transactions and Financial Instruments
12Multinational Accounting:Issues in Financial Reporting and Translation of Foreign Entity Statements
13 Segment and Interim Reporting
14 SEC Reporting
15Partnerships:Formation,Operation,and Changes in Membership
16 Partnerships:Liquidation
17.Governmental Entities:Introduction and General Fund Accounting
18。Governmental Entities:Special Funds and Government-wide Financial Statements
19.Not-for-Profit Entities
20.Corporations in Financial Difficulty
Lecture Notes on Advanced Financial Accounting, 10th Edition - Christensen, Cott.pdf
(9.03 MB, 需要: RMB 29 元)


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