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Business Combinations and International Accounting

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ISBN-10: 0538878932

ISBN-13: 9780538878937

Edition: 2003

Authors: Hartwell C. Herring

List price: $124.95
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This innovative series module on Business Combinations covers the basic principles as thoroughly as any text would. However, because of the unique structure of the system for consolidation eliminations that this module incorporates, the complexities require only simple modifications to the basic system. An instructor may be able to reduce the amount of class time devoted to business combinations thereby allowing more time on in-depth explanations.
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Book details

List price: $124.95
Copyright year: 2003
Publisher: Cengage South-Western
Publication date: 1/24/2002
Binding: Paperback
Pages: 368
Size: 7.75" wide x 9.75" long x 0.75" tall
Weight: 1.584
Language: English

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