Descripciones mejoradas de Syndetics:

This fifth edition retains its emphasis on the full equity method whilst expanding its coverage of the cost and partial equity methods. It also adds coverage of interim reporting, corporate joint ventures, SEC accounting and estates and trusts.

Tabla de contenidos provista por Syndetics

• Preface(p. xvii)
• Chapter 1 Business Combinations(p. 1)
• The Legal Form of Business Combinations(p. 4)
• The Accounting Concept of a Business Combination(p. 5)
• Accounting for Business Combinations Under the Purchase Method(p. 7)
• Disclosure Requirements(p. 16)
• The Sarbanes-Oxley Act of 2002(p. 19)
• Electronic Supplement to Chapter 1(p. ES1)
• Chapter 2 Stock Investments-Investor Accounting and Reporting(p. 27)
• Accounting for Stock Investments(p. 27)
• Equity Method of Accounting-A One-Line Consolidation(p. 31)
• Interim Acquisitions of an Investment Interest(p. 38)
• Investment in a Step-By-Step Acquisition(p. 40)
• Sale of an Equity Interest(p. 40)
• Stock Purchases Directly from the Investee(p. 41)
• Investee Corporation With Preferred Stock(p. 41)
• Extraordinary Items, Cumulative-Effect-Type Adjustments, and Other Considerations(p. 42)
• Disclosures for Equity Investees(p. 43)
• Testing Goodwill for Impairment(p. 45)
• Chapter 3 An Introduction to Consolidated Financial Statements(p. 63)
• Business Combinations Consummated through Stock Acquisitions(p. 63)
• Consolidated Balance Sheet at Date of Acquisition(p. 67)
• Consolidated Balance Sheets after Acquisition(p. 71)
• Allocation of Excess to Identifiable Net Assets and Goodwill(p. 73)
• Consolidated Income Statement(p. 80)
• Push-Down Accounting(p. 81)
• Preparing a Consolidated Balance Sheet Worksheet(p. 83)
• Electronic Supplement to Chapter 3(p. ES19)
• Chapter 4 Consolidation Techniques and Procedures(p. 101)
• Consolidation Under the Equity Method(p. 101)
• Locating Errors(p. 108)
• Excess Allocated to Identifiable Net Assets(p. 108)
• Consolidated Statement of Cash Flows(p. 114)
• Preparing a Consolidation Worksheet(p. 119)
• Electronic Supplement to Chapter 4(p. ES27)
• Chapter 5 Intercompany Profit Transactions-Inventories(p. 147)
• Intercompany Inventory Transactions(p. 148)
• Downstream and Upstream Sales(p. 153)
• Unrealized Profits from Downstream Sales(p. 155)
• Unrealized Profits from Upstream Sales(p. 158)
• Consolidation Example-Intercompany Profits from Downstream Sales(p. 161)
• Consolidation Example-Intercompany Profits from Upstream Sales(p. 163)
• Electronic Supplement to Chapter 5(p. ES49)
• Chapter 6 Intercompany Profit Transactions-Plant Assets(p. 185)
• Intercompany Profits on Nondepreciable Plant Assets(p. 185)
• Intercompany Profits on Depreciable Plant Assets(p. 190)
• Plant Assets Sold at Other Than Fair Value(p. 198)
• Consolidation Example-Upstream and Downstream Sales of Plant Assets(p. 200)
• Inventory Items Purchased for Use as Operating Assets(p. 202)
• Electronic Supplement to Chapter 6(p. ES65)
• Chapter 7 Intercompany Profit Transactions-Bonds(p. 221)
• Intercompany Bond Transactions(p. 221)
• Constructive Gains and Losses on Intercompany Bonds(p. 222)
• Parent Company Bonds Purchased by Subsidiary(p. 224)
• Subsidiary Bonds Purchased by Parent(p. 230)
• Electronic Supplement to Chapter 7(p. ES75)
• Chapter 8 Consolidations-Changes in Ownership Interests(p. 249)
• Acquisitions During an Accounting Period(p. 249)
• Piecemeal Acquisitions(p. 253)
• Sale of Ownership Interests(p. 255)
• Changes in Ownership Interests from Subsidiary Stock Transactions(p. 260)
• Stock Dividends and Stock Splits by a Subsidiary(p. 265)
• Electronic Supplement to Chapter 8(p. ES97)
• Chapter 9 Indirect and Mutual Holdings(p. 283)
• Affiliation Structures(p. 283)
• Indirect Holdings-Father-Son-Grandson Structure(p. 285)
• Indirect Holdings-Connecting Affiliates Structure(p. 289)
• Mutual Holdings-Parent Stock Held by Subsidiary(p. 293)
• Subsidiary Stock Mutually Held(p. 303)
• Electronic Supplement to Chapter 9(p. ES107)
• Chapter 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation(p. 319)
• Subsidiaries with Preferred Stock Outstanding(p. 319)
• Parent-Company and Consolidated Earnings per Share(p. 327)
• Subsidiary with Convertible Preferred Stock(p. 329)
• Subsidiary With Options and Convertible Bonds(p. 330)
• Accounting for Income Taxes of Consolidated Entities(p. 332)
• Income Tax Allocation(p. 333)
• Separate-Company Tax Returns with Intercompany Gain(p. 336)
• Effect of Consolidated and Separate-Company Tax Returns on Consolidated Procedures(p. 338)
• Business Combinations(p. 348)
• Financial Statement Disclosures for Income Taxes(p. 351)
• Electronic Supplement to Chapter 10(p. ES115)
• Chapter 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures(p. 371)
• Comparison of Consolidation Theories(p. 372)
• Illustration-Consolidation Under Parent-Company and Entity Theories(p. 375)
• Push-Down Accounting and Other Basis Considerations(p. 384)
• Joint Ventures(p. 391)
• Accounting for Variable Interest Entities(p. 395)
• Electronic Supplement to Chapter 11(p. ES149)
• Chapter 12 Foreign Currency Concepts and Transactions(p. 413)
• Foreign Exchange Concepts and Definitions(p. 413)
• Foreign Currency Transactions Other than Forward Contracts(p. 416)
• FASB Statement No. 133: Accounting for Derivative Instruments and Hedging Activities(p. 421)
• Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge Accounting Using Interest Rate Swaps(p. 426)
• Foreign Currency Derivatives and Hedging Activities(p. 432)
• Chapter 13 Foreign Currency Financial Statements(p. 455)
• Objectives of Translation and the Functional Currency Concept(p. 455)
• Application of the Functional Currency Concept(p. 457)
• Illustration: Translation Under Statement No. 52(p. 461)
• Illustration: Remeasurement Under Statement No. 52(p. 468)
• Hedging a Net Investment in a Foreign Entity(p. 472)
• Chapter 14 Segment and Interim Financial Reporting(p. 513)
• Segment Reporting Under FASB Statement No. 131(p. 513)
• Interim Financial Reporting(p. 519)
• Guidelines for Preparing Interim Statements(p. 521)
• Chapter 15 Partnerships-Formation, Operations, and Changes in Ownership Interests(p. 539)
• Nature of Partnerships(p. 539)
• Initial Investments in a Partnership(p. 540)
• Additional Investments and Withdrawals(p. 542)
• Partnership Operations(p. 543)
• Profit and Loss Sharing Agreements(p. 544)
• Changes in Partnership Interests(p. 550)
• Purchase of an Interest from Existing Partners(p. 551)
• Investing in an Existing Partnership(p. 554)
• Dissolution of a Continuing Partnership Through Death or Retirement(p. 557)
• Limited Partnerships(p. 559)
• Chapter 16 Partnership Liquidation(p. 575)
• The Liquidation Process(p. 575)
• Safe Payments to Partners(p. 579)
• Installment Liquidations(p. 581)
• Cash Distribution Plans(p. 586)
• Insolvent Partners and Partnerships(p. 590)
• Chapter 17 Corporate Liquidations and Reorganizations(p. 607)
• Bankruptcy Reform Act of 1978(p. 607)
• Liquidation(p. 610)
• Illustration of a Liquidation Case(p. 611)
• Reorganization(p. 619)
• Financial Reporting During Reorganization(p. 623)
• Financial Reporting for the Emerging Company(p. 624)
• Illustration of a Reorganization Case(p. 625)
• Chapter 18 An Introduction to Accounting for State and Local Governmental Units(p. 643)
• Historical Development of Accounting Principles for State and Local Governmental Units(p. 643)
• Overview of Basic Governmental Accounting Models and Principles(p. 645)
• The Financial Reporting Entity(p. 655)
• Comprehensive Annual Financial Report(p. 656)
• Chapter 19 Accounting for State and Local Governmental Units-Governmental Funds(p. 679)
• The General Fund(p. 679)
• Accounting for the General Fund(p. 679)
• Special Revenue Funds(p. 689)
• Permanent Funds(p. 690)
• Capital Projects Funds(p. 691)
• Special Assessment Activities(p. 695)
• Debt Service Funds(p. 696)
• Governmental Fund Financial Statements(p. 698)
• Preparing the Governmentwide Financial Statements(p. 700)
• Chapter 20 Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds(p. 723)
• Proprietary Funds(p. 723)
• Internal Service Funds(p. 724)
• Enterprise Funds(p. 727)
• Proprietary Fund Financial Statements(p. 730)
• Fiduciary Funds(p. 734)
• Agency Funds(p. 734)
• Trust Funds(p. 736)
• Preparing the Governmentwide Financial Statements(p. 739)
• Required Proprietary Fund Note Disclosures(p. 740)
• Chapter 21 Accounting for Not-For-Profit Organizations(p. 749)
• The Nature of Not-For-Profit Organizations(p. 749)
• Not-For-Profit Accounting Principles(p. 750)
• Voluntary Health and Welfare Organizations(p. 755)
• "Other" Not-For-Profit Organizations(p. 761)
• Nongovernmental Not-For-Profit Hospitals and Other Health Care Organizations(p. 762)
• Private Not-For-Profit Colleges and Universities(p. 767)
• Appendix A SEC Influence on Accounting(p. 2)
• The 1933 Securities Act(p. 1)
• The Securities Exchange Act of 1934(p. 2)
• The Sarbanes-Oxley Act(p. 2)
• The Registration Statement for Security Issues(p. 3)
• The Integrated Disclosure System(p. 3)
• SEC Developments(p. 5)
• Appendix B Estates and Trusts(p. 1)
• Creation of an Estate(p. 1)