高级会计学

图书标准信息

• 作者 比姆斯 著
• 出版社 中国人民大学出版社
• 出版时间 2007-04
• 版次 1
• ISBN 9787300079288
• 定价 36.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 380页
• 字数 740千字
• 正文语种 简体中文， 英语

【内容简介】

本书由四位欧美著名大学教授合力打造，是美国会计学的主流经典教科书。自1985年第1版问世以来，一版再版，受到了美国会计学界的广泛好评，并被多个国家的高校选为教材，得到了广大师生的高度评价，被认为是高级会计学教材的经典、权威之作。
该书以企业合并的会计处理为主线，结合国际上新近发生的会计重大事件，阐述会计界面临的重大问题及考验，就企业如何在复杂多变的全球化环境中真实、合理地反映企业信息，提出了各种处理方法。全书脉络清晰，简明扼要，可分为合并理论、方法、账户、报表和特殊业务五个部分。
为了切合当前双语教学改革的需要，面向国际化，并与最新的会计准则接轨，我们推出了该书最新版——第9版的中文版和双语教学版，全面、系统地阐述了财务会计前沿的一系列会计问题。这些问题起点高，难度大，大多属于我国会计界迫切需要研究的问题，也是国际会计界正在研究的热点问题。本书适合会计系高年级本科生、研究生、MBA、有兴趣的教师及其他研究人员使用。

【目录】

CHAPTER1BusinessCombinations
TheLegalFormofBusinessCombinations
TheAccountingConceptofaBusinessCombination
AccountingforBusinessCombinationsUnderthePurchaseMethod
DisclosureRequirements
TheSarbanes-OxleyActof2002
CHAPTER2StockInvestments——lnvestorAccountingandReporting
AccountingforStockInvestments
EquityMethodofAccounting—AOne-LineConsolidation
InterimAcquisitionsofanInvestmentInterest
IinvestmentinaStep-By-StepAcquisition
SaleofanEquityInterest
StockPurchasesDirectlyfromtheInvestee
InvesteeCorporationWithPreferredStock
ExtraordinaryItems,Cumulative-Effect-TypeAdjustments,andOther
Considerations
DisclosuresforEquityInvestees
CHAPTER3AnIntroductiontoConsolidatedFinancialStatements
BusinessCombinationsConsummatedthroughStockAcquisitions
ConsolidatedBalanceSheetatDateofAcquisition
ConsolidatedBalanceSheetsafterAcquisition
AllocationofExcesstoIdentifiableNetAssetsandGoodwill
ConsolidatedIncomeStatement
PreparinqaConsolidatedBalanceSheetWorksheet
CHAPTER4ConsolidationTechniauesandProcedures
ConsolidationUndertheEquityMethod
LocatingErrors
ExcessAllocatedtoIdentifiableNetAssets
ConsolidatedStatementofCashFlows
PreparingaConsolidationWorksheet
CHAPTER5IntercompanyProfitTransactions—Inventories
IntercompanyInventoryTransactions
DownstreamandUpstreamSales
UnrealizedProfitsfromDownstreamSales
UnrealizedProfitsfromUpstreamSales
ConsolidationExampleIntercompanyProfitsfromDownstreamSales
ConsolidationExampleIntercompanyProfitsfromUpstreamSales
CHAPTER6IntercomoanvProfitTransactions——PlantAssets
IntercompanyProfitsonNondepreciablePlantAssets
IntercompanyProfitsonDepreciablePlantAssets
PlantAssetsSoldatOtherthanFairValue
ConsolidationExampleUpstreamandDownstreamSalesofPlantAssets
InventoryItemsPurchasedforUseasOperatingAssets
CHAPTER7IntercomoanvProfitTransactions——Bonds
IntercompanyBondTransactions
ConstructiveGainsandLossesonIntercompanyBonds
Parent-CompanyBondsPurchasedbySubsidiary
SubsidiaryBondsPurchasedbyParent
CHAPTER8Consolidations——ChangesinOwnershipInterests
AcquisitionsDuringanAccountingPeriod
PiecemealAcquisitions
SaleofOwnershipInterests
ChangesinOwnershipInterestsfromSubsidiaryStockTransactions
StockDividendsandStockSplitsbyaSubsidiary
CHAPTER9IndirectandMutualHoldinas
AffiliationStructures
IndirectHoldings—Father-Son-GrandsonStructure
IndirectHoldings—ConnectingAffiliatesStructure
MutualHoldings—ParentStockHeldbySubsidiary
SubsidiaryStockMutuallyHeld
CHAPTER10SubsidiaryPreferredStock,ConsolidatedEarningsperShare,
andConsolidatedIncomeTaxation
SubsidiarieswithPreferredStockOutstanding
Parent-CompanyandConsolidatedEarningsperShare
SubsidiarywithConvertiblePreferredStock
SubsidiaryWithOptionsandConvertibleBonds
AccountingforIncomeTaxesofConsolidatedEntities
IncomeTaxAllocation
Separate-CompanyTaxReturnswithIntercompanyGain
EffectofConsolidatedandSeparate-CompanyTaxReturnson
ConsolidatedProcedures
BusinessCombinations
FinancialStatementDisclosuresforIncomeTaxes
CHAPTER11ConsolidationTheories,Push-DownAccountina,andCorporateJointVentures
ComparisonofConsolidationTheories226
Illustration--ConsolidationUnderParent-CompanyandEntityTheories
Push-DownAccountingandOtherBasisConsiderations
JointVentures
AccountingforVariableInterestEntities
CHAPTER12ForeignCurrencyConceptsandTransactions
ForeignExchangeConceptsandDefinitions
ForeignCurrencyTransactionsOtherthanForwardContracts
FASBStatementNo.133:AccountingforDerivativeInstrumentsandHedging
Activities
AccountingforHedgeContracts:IllustrationsofCashFlowandFairValueHedge
AccountingUsingInterestRateSwaps
ForeignCurrencyDerivativesandHedgingActivities
CHAPTER13ForeignCurrencyFinancialStatements
ObjectivesofTranslationandtheFunctionalCurrencyConcept
ApplicationoftheFunctionalCurrencyConcept
HedgingaNetInvestmentinaForeignEntity
CHAPTER14SeamentandInterimFinancialReporting
SegmentReportingUnderFASBStatementNo.131
InterimFinancialReporting
GuidelinesforPreparingInterimStatements
CHAPTER15Partnarshins—Fnrmation.Ooerations.andChanaesinOwnershipInterests
NatureofPartnerships
InitialInvestmentsinaPartnership
AdditionalInvestmentsandWithdrawals
PartnershipOperations
ProfitandLossSharingAgreements
ChangesinPartnershipInterests
PurchaseofanInterestfromExistingPartners
InvestinginanExistingPartnership
DissolutionofaContinuingPartnershipThroughDeathorRetirement
LimitedPartnerships
CHAPTER16PartnershipLiauidation
TheLiquidationProcess
SafePaymentstoPartners
InstallmentLiquidations
CashDistributionPlans
InsolventPartnersandPartnerships
CHAPTER17ComorateLiauidationsandReorganizations
BankruptcyReformActof1978
Liquidation
IllustrationofaLiquidationCase
Reorganization
FinancialReportingDuringReorganization
FinancialReportingfortheEmergingCompany
Glossary