Ebook Advanced Financial Accounting 10e by Baker, Christensen, Cottrell


Advanced Financial Accounting
10th Edition
by Theodore E. Christensen • David M. Cottrell • Richard E. Baker
Copyright © 2014
McGraw Hill Education

Table of contents:
1 Intercorporate Acquisitions and Investments in Other Entities 1
2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential 47
3 The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential 100
4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value 149
5 Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value 202
6 Intercompany Inventory Transactions 249
7 Intercompany Transfers of Noncurrent Assets and Services 307
8 Intercompany Indebtedness 374
9 Consolidation Ownership Issues 451
10 Additional Consolidation Reporting Issues 503
11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments 542
12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements 612
13 Segment and Interim Reporting 674
14 SEC Reporting 722
15 Partnerships: Formation, Operation, and Changes in Membership 749
16 Partnerships: Liquidation 804
17 Governmental Entities: Introduction and General Fund Accounting 842
18 Governmental Entities: Special Funds and Government-wide Financial Statements 901
19 Not-for-Profit Entities 968
20 Corporations in Financial Difficulty 1039

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