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編輯推薦

此本教材於2013年齣版，與國內其他的高級會計教材相比，是新版本；內容緊跟國際前沿，並自始至終緊扣美國財務會計準則公告；配有完善的教輔材料，閤並報錶的工作底稿以EXCEL錶格的形式提供，便於教師進行講解以及學生進行學習。

內容簡介

本書是美國綜閤的高級會計學教材之一。本書重點圍繞閤並財務報錶的編製展開闡述，以使讀者深入學習美國新頒布的閤並準則，掌握前沿的閤並理論及方法；同時，還詳述瞭分部報告與中期報告、外幣交易與外幣報錶摺算等內容。.................................................................................................................

作者簡介

雷特濛德大學羅賓斯商學院會計學副教授，主要講授中級會計和高級會計，他於2007年被卡內基基金會授予當年度的弗吉尼亞教授。

目錄

第一章 投資的權益法會計處理；第二章 閤並財務信息；第三章 購並日之後的閤並；第四章 閤並財務報錶與外部所有權；第五章 閤並財務報錶—實體間資産交易；第六章 可變利益實體、公司間債務、閤並現金流量錶和其他問題；第七章 閤並財務報錶—所有權形式與所得稅；第八章 分部與中期報告；第九章 外匯交易與外匯交易風險套期保值；第十章 外幣財務報錶摺算；第十一章 全球會計多樣化和國際準則；第十二章 財務報告和證券交易委員會。

精彩書摘

　　《高級會計學（第11版）》：
　　To appropriately measure this noncontrolling interest allocation， the relationship between an intraentity transaction and the outside owners must be analyzed.If a transferis downstream （the parent sells inventory to the subsidiary）， a logical view would seemto be that the unrealized gross profit is that of the parent company.The parent made theoriginal sale； therefore， the gross profit is included in its fmancial records.Because thesubsidiary's income is unaffected， little justification exists for adjusting the noncontrolling interest to reflect the deferral of the unrealized gross profit.Consequently， in theexample of Large and Small， if the transfers were downstream， the 30 percent noncontrolling interest would be $30，000 based on Small's reported income of $100，000.
　　In contrast， if the subsidiary sells inventory to the parent （an upstream transfer）， thesubsidiary's financial records would recognize the gross profit even though part of thisincome remains unrealized from a consolidation perspective.Because the outside ownerspossess their interest in the subsidiary， a reasonable conclusion would be that the noncontrolling interest measure is calculated on the income this company actually earned.
　　In this textbook， the noncontrolling interest's share of consolidated net income iscomputed based on the reported income of the subsidiary after adjustment for any unrealized upstream gross profits.Returning to Large Company and Small Company， if the$40，000 unrealized gross profit results from an upstream sale from subsidiary to parent，only $60，000 of Small's $100，000 reported income actually has been earned by the end of the year.The allocation to the noncontrolling interest is， therefore， reported as $18，000，or 30 percent of this realized income figure.
　　……
高級會計學(第11版) 下載 mobi epub pdf txt 電子書

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