高级会计学
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作者(美)乔·B.霍伊尔(Joe B.Hoyle),(美)托马斯·F.谢弗(Thomas F.Schaefer),(美)蒂莫西·S.杜尼克(Timothy S.Doupnik) 著;王鑫 改编
出版社北京大学出版社
ISBN9787301275832
出版时间2016-10
装帧平装
开本16开
定价79元
货号1201429291
上书时间2024-06-18
商品详情
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作者简介
Joe B.Hoyle,University of Richmond,Joe B.Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond,where he teaches Intermediate Accounting and Advanced Accounting.In 2009， he was named one of the 100 most influential people in the accounting profession by Accounting Today.He was named the 2007 Virginia Professor of the Year by the Carnegie Foundation for the Advancement of Teaching and the Center for Advancement and Support of Education.He has been named a Distinguished Educator five times at the University of Richmond and Professor of the Year on two occasions.Joe recently authored a book of essays titled Tips and Thoughts on Improving the Teaching Process in College.
Thomas E Schaefer,Univemty of Notre Dame,Thomas F.Schaefer is the KPMG Professor of Accounting at the University of Notre Dame.He has written a number of articles in scholarly journals such as The Accounting Review,Journal of Accounting Research,Journal of Accounting & Economics,Accounting Horizons,and others.His primary teaching and research interests are in finan accounting and reporting.Tom is active with the Association for the Advancement of Collegiate Schools of Business International and is a past president of the American Accounting Association's Accounting Program Leadership Group.Tom received the 2007 Joseph A.Silvoso Faculty Merit Award from the Federation of Schools of Accountancy.
Timothy S.Doupnikr University of South Carolina,Timothy S.Doupnik is Vice Provost and Professor of Accounting at the University of South Carolina,where he teaches Finan and International Accounting.Tim has published extensively in the area of international accounting in journals such as The Accounting Review; Accounting,Organizations,and Society; Abacus; International Journal of Accounting; and Journal of International Business Studies.Tim is a past president of the American Accounting Association's International Accounting Section,and he received the section's Outstanding International Accounting Educator Award in 2008.
目录
作者简介
章投资的权益法会计处理
第2章合并财务信息
第3章购并日之后的合并
第4章合并财务报表与外部所有权
第5章合并财务报表——实体间资产交易
第6章可变利益实体、公司间债务、合并现金流量表和其他问题
第7章合并财务报表——所有权形式与所得税
第8章分部与中期报告
第9章外汇交易与外汇交易风险套期保值
0章外币财务报表折算
1章全球会计多样化和国际准则
2章财务报告和证券交易委员会
内容摘要
本书主要讲授了美国合并报表的编制原理和编制方法、分部报告和中期报告、外币业务的核算和外币报表的折算、合伙会计、企业的清算和重整、政府与非营利组织会计以及房地产和信托会计。整体来说，靠前1版提供了靠前会计准则委员会(FASB)及会计准则法典(ASC)中近期新的会计准则参考。内容紧跟靠前前沿，并紧扣美国财务会计准则公告。体例新颖，每章均以案例形式引入本章主题，且每章章后都有一道完整的综合练习题。模拟CPA考试。McGraw-Hill公司和Kaplan公司联合开发了CPA模拟考试来测试学生对书中各章节所讨论概念的理解、实际练习职业生涯所必需的执业技能，并为计算机化的CPA考试作准备。教辅资源丰富。本书配有教师手册、PPT、习题库等。有需要的老师可填写书后的教辅中请表索取。
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