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Business Combinations | |
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Business Combinations Involving the Merger or Consolidation of Net Assets | |
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The Business and Economic Incentives for Business Combinations | |
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Types of Business Combinations | |
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Accounting for Business Combinations | |
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Financial Statements in Purchase Combinations | |
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Comprehensive Illustration | |
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Summary | |
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Accounting for Goodwill | |
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Bargain Purchase Acquisitions | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Accounting for Investments in the Common Stock of Affiliates | |
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Accounting for Acquisitions of Common Stock | |
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A Comparison of the Cost Method and the Equity Method | |
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Equity Method Investments where Cost Exceeds Fair Market Value of Investee's Identifiable Net Assets | |
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Summary | |
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Bargain Purchase Situations | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Consolidated Balance Sheet on the Date of Acquisition | |
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The Concept of Consolidation | |
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Consolidation policy--the Criteria for Consolidation | |
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Consolidation Theory | |
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Consolidated Balance Sheet at the Date of Acquisition | |
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Summary | |
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Appendix | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Consolidated Financial Statements Subsequent to Acquisition | |
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Effects of Method of Accounting on the Investment in Subsidiary Account | |
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Formats for Consolidated Financial Statements Worksheets | |
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Purchase Method Subsidiaries Accounted for by the Equity Method--Year 1 | |
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Completion of the Consolidated Statements Worksheet | |
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Purchase Method Subsidiaries Accounted for by the Equity Method--Subsequent Years | |
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Purchase Method Subsidiaries Accounted for by the Cost Method--Year 1 | |
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Purchase Method Subsidiaries Accounted for by the Cost Method--Subsequent Years | |
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Comprehensive Illustration | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Intercompany Transactions in Inventories | |
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Conceptual Basis for Elimination of Intercompany Accounts | |
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Intercompany Transactions in Inventory | |
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Cost and Equity Method Issues | |
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Elimination Entries | |
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Comprehensive Illustration | |
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Summary | |
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Estimating the Amount of Intercompany Profit in Inventory | |
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Questions | |
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Exercises | |
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Problems | |
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Intercompany Transactions in Plant Assets | |
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Conceptual Issues Underlying Intercompany Transactions in Plant Assets | |
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Cost and Equity Method Issues | |
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Elimination Entries | |
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Comprehensive Illustration | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Business Combinations Using the Pooling of Interests Method | |
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The Conceptual Basis for a Pooling of Interests | |
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The Criteria for Use of the Pooling of Interests Method | |
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Recording a Pooling Acquisition | |
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Asset Mergers under the Pooling Method | |
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Consolidated Financial Statements under the Pooling Method | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Foreign Exchange and Translation | |
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International Accounting-Foreign Currency Concepts and Transactions | |
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Accounting Problems in International Business | |
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Economic Issues in Import and Export Transactions | |
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Accounting for Import and Export Transactions | |
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Managing Foreign Exchange Risk with Forward Exchange Contracts | |
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Speculating in Foreign Exchange | |
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Hedging Investments in Foreign Currency | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Translation of Foreign Currency Financial Statements | |
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The Need for Translated Financial Statements | |
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Translation Terminology | |
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Translating the Currency in Foreign Financial Statements | |
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Accounting for an Investment in a Foreign Subsidiary | |
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Comprehensive Illustration--Consolidation of a Foreign Subsidiary | |
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Summary | |
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Questions | |
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Exercises | |
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Problems | |
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Index | |