This text discusses the underlying theory and application of business combinations, consolidated financial statements, foreign currency transactions, partnerships, and accounting for non-business organizations. Updated to reflect the application of FASB 96 to all aspects of the effects of deferred tax considerations on consolidated financial statements and on reporting investments using the equity method, the book emphasizes the cost method which is compatible with the new FASB statements on consolidations. Selected exercises, questions and problems are adapted from the CPA exam, and vertical format of illustrations and work papers add to the ease of presentation. The text is also fully illustrated to clarify the material being presented, and a study guide is available to aid student understanding.
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This text discusses the underlying theory and application of business combinations, consolidated financial statements, foreign currency transactions, partnerships, and accounting for non-business organizations. Updated to reflect the application of FASB 96 to all aspects of the effects of deferred tax considerations on consolidated financial statements and on reporting investments using the equity method, the book emphasizes the cost method which is compatible with the new FASB statements on consolidations. Selected exercises, questions and problems are adapted from the CPA exam, and vertical format of illustrations and work papers add to the ease of presentation. The text is also fully illustrated to clarify the material being presented, and a study guide is available to aid student understanding.
„Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.
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