Incluye referencias bibliográficas e índice. CONTENIDO: Business Combinations -- Stock Investments - Investor Accounting and Reporting -- An Introduction to Consolidated Financial Statements -- Consolidation Techniques and Procedures -- Intercompany Profit Transactions - Inventories -- Intercompany Profit Transactions - Plant Asset -- Intercompany Profit Transactions - Bonds -- Consolidations - Changes in Ownership Interests -- Indirect and Mutual Holdings -- Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation -- Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures -- Derivates and Foreign Currency: Concepts and Common Transactions -- Accounting for Derivatives and Hedging Activities -- Foreign Currency Financial Statements -- Segment and Interim Financial Reporting -- Partnerships - Formation, Operations, and Changes in Ownership Interests -- Partnership Liquidation -- Corporate Liquidations and Reorganizations -- An Introduction to Accounting for State and Local Governmental Units -- Accounting for State and Local Governmental Units - Governmental Funds -- Accounting for State and Local Governmental Units - Proprietary and Fiduciary Funds -- Accounting for Not-For-Profit Organizations -- Estates and trusts.
