具体描述
作者简介
作者简介
E.约翰.拉查，南加利福尼亚大学会计学教授。
目录信息
Preface xxi
Chapter l
Ethical Issues in Advanced Accounting
Ethical Standards for Preparers ofFinancial Statements and Financial Reports
Significant Events in the Establishment of Ethical Standards for Management
Accountants and Financial Executives
Analysis of Ethical Standards for Management Accountants and Financial
Executives
Concluding Observations
Appendix l: Standards of Ethical Conduct for Management Accountants
Competence
Confidentiality
Integrity
Objectivity
Resolution of Ethical Conflict
Appendix 2: FEl Code of Ethics
Appendix 3: AlCPA Code of Professional Conduct
Composition, Applicability, and Compliance
Other Guidance
Section l: Principles
Section ll: Rules
Definitions
Rules
Appendix A: Council Resolution Designating Bodies to Promulgate Technical
Standards
Appendix B: Council Resolution Conceming Form of Organization and
Name
Review Questions
Exercise
Cases
Scope of Chapter
Organization ofa General Partnership
Characteristics of a General Partnership
Deciding Between a General Partnership and a Corporation
Is the General Partnership a Separate Entity?
The Partnership Contract
Ledger Accounts for Partners
Loans to and from Partners
Valuation of Investments by Partners
Income-Sharing Plans for General Partnerships
Partners' Equity in Assets versus Share in Earnings
Division of Net Income or Loss
Financial Statements for a General Partnership
Correction of Partnership Net Income of Prior Years
Changes in Ownership of General Partnerships
Accounting for Changes in Partners
Accounting and Managerial Issues
Admission of a New Partner
Acquisition of an Interest by Payment to One or More Partners
Investment in Partnership by New Partner
Bonus or Goodwill Allowed to Existing Partners
Bonus or Goodwill Allowed to New Partner
Retirement of a Partner
Limited Liability Partnerships
Limited Partnerships
Accounting for Limited Partnerships
Financial Statements for Limited Partnerships
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Partnerships
Review Questions
Exercises
Cases
Problems
Scope of Chapter
Liquidation of a Partnership
The Meaning of Liquidation
Division of Losses and Gains during Liquidation
Distribution of Cash or Other Assets to Partners
Payments to Partners after All Noncash Assets Realized
Equity of Each Partner Is Sufficient to Absorb Loss from Realization
Equity of One Partner Is Not Sufficient to Absorb That Partner's Share of Loss
from Realization
Equities ofTwo Partners Are Not Sufficient to Absorb Their Shares ofLoss
from Realization
Partnership Is Insolvent but Partners Are Solvent
Partnership Is Insolvent and Partners Are Insolvent
Installment Payments to Partners
General Principles Guiding Installment Payments
Determining Appropriate Installment Payments to Partners
Preparation of a Cash Distribution Program
Withholding of Cash for Liabilities and Liquidation Costs
Liquidation of Limited Liability Partnerships
Liquidation of Limited Partnerships
Incorporation of a General Partnership
Joint Ventures
Present-Day Joint Ventures
Accounting for a Corporate Joint Venture
Accounting for an Unincorporated Joint Venture
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Joint Ventures
Review Questions
Exercises
Cases
Problems
Scope of Chapter
Branches and Divisions
Start-Up Costs of Opening New Branches
Accounting System for a Branch
Reciprocal Ledger Accounts
Expenses Incurred by Home Office and Allocated to Branches
Altemative Methods of Billing Merchandise Shipments to Branches
Separate Financial Statements for Branch and for Home Office
Combined Financial Statements for Home Office and Branch
Working Paper for Combined Financial Statements
Billing of Merchandise to Branches at Prices above Home Office Cost
Working Paper when Billings to Branches Are at Prices above Cost
Treatment of Beginning Inventories Priced above Cost
Reconciliation of Reciprocal Ledger Accounts
Transactions Between Branches
SEC Enforcement Action Dealing with Wrongful Application ofAccounting
Standards for Divisions
Review Questions
Exercises
Cases
Problems
Business Combindlions and Consolidated
Financial Statements
Chapter 5
Business Combinations
Scope of Chapter
Business Combinations: Why and How?
Antitrust Considerations
Methods forArranging Business Combinations
Establishing the Price for a Business Combination
Methods ofAccounting for Business Combinations
Pufehase Accounting
Determination of the Combinor
Computation of Cost of a Combinee
Allocation of Cost of a Combinee
lllustration of Purchase Accounting for Statutory Merger, with Goodwill
lllustration of Purchase Accounting for Acquisition of Net Assets, with
Bargain Purchase Excess
Pooling-of-lnterests Accounting
lllustration of Pooling-of-lnterests Accounting for Statutory Merger
Popularity of Pooling Accounting
Past Abuses of Pooling Accounting
Past Abuses of Purchase Accounting
Action by the AlCPA
Conditions Requiring Pooling Accounting
Financial Statements Following a Business Combination
Disclosure of Business Combinations in a Note to the Financial Statements
Comparison of Purchase and Pooling Accounting
Other Topics in Accounting for Business Combinations
Appraisal ofAccounting Standards for Business Combinations
Criticism of Purchase Accounting
Criticism of Pooling Accounting
FASB Study of Accounting for Business Combinations
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Business Combinations
Review Questions
Exercises
Cases
Problems
Chapter 6
Consolidated Financial Statements: On Date of
Purchase-Type Business Ccmbination
Scope of Chapter
Parent Company-Subsidiary Relationships
Nature of Consolidated Financial Statements
Should All Subsidiaries Be Consolidated?
The Meaning of Controlling Interest 247
Criticism ofTraditional Concept of Control
FASB's Proposed Redefinition ofControl
Consolidation ofWholly Owned Subsidiary on Date ofPurchase-Type
Business Combination
Consolidation ofPartially Owned Subsidiary on Date of Purehase-Type
Business Combination
Nature of Minority Interest
Consolidated Balance Sheet for Partially Owned Subsidiary
Altemative Methods for Valuing Minority Interest and Goodwill
Bargain Purchase Excess in Consolidated Balance Sheet
Disclosure of Consolidation Policy
Advantages and Shortcomings of Consolidated Financial Statements
"Push-Down Accounting" for a Purchased Subsidiary
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Consolidated Financial Statements
Review Questions
Exercises
Cases
Problems
Chapter 7
Consolidated Financial Statements: Subsequent to Date of
Purchase-Type Business Combination
Scope of Chapter
Accounting for Operating Results ofWholly Owned Purchased Subsidiaries
Equity Method
Cost Method
Choosing Between Equity Method and Cost Method
lllustration ofEquity Method for Wholly Owned Purchased Subsidiary for First
Year after Business Combination
lllustration ofEquity Method for Wholly Owned Purchased Subsidiary for
Second Year after Business Combination
Accounting for Operating Results ofPartially Owned Purchased Subsidiaries
lllustration of Equity Method for Partially Owned Purchased Subsidiary for First
Year after Business Combination
lllustration of Equity Method for Partially Owned Purchased Subsidiary for
Second Year after Business Combination
Concluding Comments on Equity Method ofAccounting
Appendix: Cost Method for Partially Owned Purchased Subsidiary
lllustration of Cost Method for Partially Owned Purchased Subsidiary for First
Year after Business Combination
lllustration of Cost Method for Partially Owned Purchased Subsidiary for
Second Year after Business Combination
Review Questions
Exercises
Cases
Problems
Chapter 8
Consolidated Financial Statements: Pooling-Type Business
Combination
Scope of Chapter
Consolidation ofWholly Owned Pooled Subsidiary on Date ofBusiness
Combination
Consolidation of Wholly Owned Pooled Subsidiary Subsequent to Date of Business
Combination
The Equity Method ofAccounting for Pooled Subsidiaries
Consolidation of Partially Owned Pooled Subsidiary on Date of Business
Combination
Consolidation of Partially Owned Pooled Subsidiary Subsequent to Date of Business
Combination
Accounting for Intercompany Transactions Not Involving Profit (Gain) or Loss
Loan on Notes or Open Account
Leases of Property under Operating Leases
Rendering of Services
Income Taxes Applicable to Intercompany Transactions
Summary: Intercompany Transactions and Balances
Review Questions
Exercises
Consolidated Financial Statements: Intercompany Profits
(Gains) and Losses
Scope of Chapter
Importance of Eliminating or Including Intercompany Profits (Gains)
and Losses
Intercompany Sales of Merchandise
Intercompany Sales of Merchandise at Cost
Unrealized Intercompany Profit in Ending Inventories
Intercompany Profit in Beginning and Ending Inventories
Intercompany Profit in Inventories and Amount of Minority Interest
Should Net Profit or Gross Profit Be Eliminated?
Intercompany Sales of Plant Assets
Intercompany Gain on Sale of Land
Intercompany Gain on Sale of Depreciable Plant Asset
Intercompany Lease of Property under Capita-TySales-Type Lease
Intercompany Sales of Intangible Assets
Acquisition ofAffiliate's Bonds
lllustration ofAcquisition ofAffiliate's Bonds
Accounting for Gain in Subsequent Years
Reissuance of Intercompany Bonds
lllustration ofEffect of Intercompany Profits (Gains) on
Minority Interest
Comprehensive lllustration of Working Paper for Consolidated Financial
Statements
Review Questions
Exercises
Cases
Problems
Consolidated Financial Statements:IncomeTaxes,Cash
Flows, and installmentAcquisitions
Scope of Chapter
Income Taxes in Business Combinations and Consolidations
Income Taxes Attributable to Current Fair Values of Purchased Identifiable
Net Assets
Income Taxes Attributable to Undistributed Eamings of Subsidiaries
Income Taxes Attributable to Intercompany Profits (Gains)
Consolidated Statement of Cash Flows
lllustration of Consolidated Statement of Cash Flows
Installment Acquisition of Subsidiary
lllustration of Installment Acquisition of Parent Company's
Controlling Interest
Parent Company's Joumal Entries for Installment Acquisition
Working Paper for Consolidated Financial Statements
Review Questions
Exercises
Cases
Problems
Consolidated Financial Statements: Special Problems
Scope of Chapter
Changes in Parent Company's Ownership Interest in a Subsidiary
Parent Company Acquisition of Minority Interest
Parent Company Sale of a Portion of Its Subsidiary Common
Stockholdings
Subsidiary's Issuance ofAdditional Shares ofCommon Stock to the
Public
Subsidiary's Issuance ofAdditional Shares ofCommon Stock to
Parent Company
Subsidiary with Preferred Stock Outstanding
lllustration of Minority Interest in Subsidiary with Preferred Stock
Preferred Stock Considerations Subsequent to Date of Business Combination
Stock Dividends Distributed by a Subsidiary
lllustration of Subsidiary Stock Dividend
Treasury Stock Transactions of a Subsidiary
lllustration of Treasury Stock Owned by Subsidiary on Date of Business
Combination
lllustration of Treasury Stock Acquired by Subsidiary Subsequent to
Business Combination
Indirect Shareholdings and Parent Company's Common Stock Owned by a
Subsidiary
Indirect Shareholdings
Parent Company's Common Stock Owned by a Subsidiary
Concluding Comments on Special Problems
Review Questions
Exercises
Cases
Problems
Accounting for Nonbusiness Organizations
Chapter l2
Governmental Entities: General Fund
Scope of Chapter
Objectives ofFinancial Reporting for Nonbusiness Organizations
Nature of Governmental Entities
Accounting Standards for Governmental Entities
The Govemmental Financial Reporting Entity
Funds: The Accounting Unit for Govemmental Entities
The Accrual Basis ofAccounting
Recording the Budget
Accounting for a Governmental Entity's General Fund
lllustration ofAccounting for a General Fund
Trial Balance at End of Fiscal Year for a General Fund
Financial Statements for a General Fund
Closing Entries for a General Fund
Review Questions
Exercises
Cases
Problems
Chapter 13 627
Governmental Entities: Other Governmental Funds
and Account Groups
Scope of Chapter
Other Governmental Funds
Accounting for Special Revenue Funds
Accounting for Capital Projects Funds
Accounting for Debt Service Funds
General Fixed Assets and General Long-Term Debt Account Groups
Accounting for General Fixed Assets Account Group
Accounting for General Long-Term Debt Account Group
Capital Leases of Govemmental Entities
Accounting for Special Assessment Bonds
Review Questions
Exercises
Cases
Problems
Chapter 14
Governmental Entities: Proprietary Funds, Fiduciary Funds,
and ComprehensiveAnnual Financial Report
Scope of Chapter
Proprietary Funds
Accounting for Enterprise Funds
Accounting for Intemal Service Funds
Applicability of FASB Pronouncements to Proprietary Funds
Fiduciary Funds
Accounting for Agency Funds
Accounting for Expendable and Nonexpendable Trust Funds
Accounting for Pension Trust Funds
Comprehensive Annual Financial Report of Governmental Entities
The GASB Govemmental Financial Reporting Model
Appraisal ofAccounting Standards for Govemmental Entities
Review Questions
Exercises
Cases
Problems
Chapter 15
Nonprofit Organizations
Scope of Chapter
Accounting Standards for Nonprofit Organizations
Characteristics of Nonprofit Organizations
Fund Accounting by Nonprofit Organizations
Unrestricted Fund
Restricted Fund
Endowment Fund
Agency Fund
Annuity and Lite Income Funds
Loan Fund
Plant Fund
Financial Statements of Nonprofit Organizations
Concluding Observations on Accounting for Nonprofit Organizations
Review Questions
Exercises
Cases
Problems
Chapter 16
Bankruptcy: Liquidation and Reorganization
Scope of Chapter
The Bankruptcy Code
Bankruptcy Liquidation
Debtor's (Voluntary) Petition
Creditors' (Involuntary) Petition
Unsecured Creditors with Priority
Property Claimed as Exempt
Role of Court in Liquidatiori
Role of Creditors
Role of Trustee
Discharge of Debtor
Role ofAccountant in Bankruptcy Liquidation
Financial Condition ofDebtor Enterprise: The Statement ofAffairs
Estimated Amounts to Be Recovered by Each Class of Creditors
Accounting and Reporting for Trustee
Bankruptcy Reorganization
Appointment of Trustee or Examiner
Plan of Reorganization
Accounting for a Reorganization
Disclosure of Reorganization
Evaluation ofBankruptcy Code
Review Questions
Exercises
Cases
Problems
Chapter 17
Estates and Trusts
Scope of Chapter
Legal and Accounting Aspects of Estates
Provisions of Uniform Probate Code Goveming Estates
Provisions of Revised Uniform Principal and Income Act Goveming
Estates
lllustration ofAccounting for an Estate
Legal and Accounting Aspects ofTrusts
Provisions ofUnifonn Probate Code Goveming Trusts
Provisions of Revised Uniform Principal and Income Act Goveming Trusts
lllustration ofAccounting for a Trust
Review Questions
Exercises
Cases
Problems
International Accounting
Chapter 18
International Accounting Standards; Accounting for
Foreign CurrencyTransactions
Scope of Chapter
International Accounting Standards
Intemational Accounting Standards Committee
Intemational Organization of Securities Commissions
Accounting for Foreign Currency Transactions
FASB Statement No. 52
Transactions Involving Forergn Currencies
Purchase of Merchandise from a Foreign Supplier
Transaction Gains and Losses
Sale of Merchandise to a Foreign Customer
Loan Payable in a Foreign Currency
Loan Receivable in a Foreign Currency
Conclusions Regarding Transactions Involving Foreign Currencies
Forward Exchange Contracts
Intenlational Accounting Standard 27
Disclosures Regarding Foreign Currency Transactions
Chapter 19
Translation of Foreign Currency Financial Statements
Scope of Chapter
Functional Currency
Altemative Methods for Translating Foreign Entities' Financial Statements
Standards for Translation Established by the Financial Accounting Standards
Board
Remeasurement of a Foreign Entity's Accounts
Hlustration of Remeasurement of a Foreign Entity's Account Balances
Transactions or Events for Year l
Translation of a Foreign Entity's Financial Statements
Other Aspects of Foreign Currency Translation
Intemational Accounting Standard 27
Appraisal of Accounting Standards for Foreign Currency Translation
Review Questions
Exercises
Cases
Problems
Chapter 20
Segments; Interim Reports; Reporting for the SEC
Scope of Chapter
Segment Reporting
Background of Segment Reporting
Proposal to Improve Segment Reporting
Allocation of Nontraceable Expenses to Operating Segments
SEC Requirements for Segment Information
Reporting the Disposal of a Business Segment
Intemational Accounting Standard l4
Interim Financial Reports
Problems in Interim Financial Reports
APB Opinion No. 28
Reporting Accounting Changes in Interim Periods
Conclusions on Interim Financial Reports
SEC Enforcement Actions Dealing with Wrongful Application
ofAccounting Standards for Interim Financial Reports
Reporting for the SEC
Nature of Reporting to the SEC
Organization and Functions of the SEC
Interaction Between SEC and FASB
Integration Project and Other Recent Activities of SEC
Appendix: Excerpts from 1995 Annual Report for The Walt Disney Company
Review Questions
Exercises
Cases
Problems
Glossary
Index
· · · · · · (收起)
Chapter l
Ethical Issues in Advanced Accounting
Ethical Standards for Preparers ofFinancial Statements and Financial Reports
Significant Events in the Establishment of Ethical Standards for Management
Accountants and Financial Executives
Analysis of Ethical Standards for Management Accountants and Financial
Executives
Concluding Observations
Appendix l: Standards of Ethical Conduct for Management Accountants
Competence
Confidentiality
Integrity
Objectivity
Resolution of Ethical Conflict
Appendix 2: FEl Code of Ethics
Appendix 3: AlCPA Code of Professional Conduct
Composition, Applicability, and Compliance
Other Guidance
Section l: Principles
Section ll: Rules
Definitions
Rules
Appendix A: Council Resolution Designating Bodies to Promulgate Technical
Standards
Appendix B: Council Resolution Conceming Form of Organization and
Name
Review Questions
Exercise
Cases
Scope of Chapter
Organization ofa General Partnership
Characteristics of a General Partnership
Deciding Between a General Partnership and a Corporation
Is the General Partnership a Separate Entity?
The Partnership Contract
Ledger Accounts for Partners
Loans to and from Partners
Valuation of Investments by Partners
Income-Sharing Plans for General Partnerships
Partners' Equity in Assets versus Share in Earnings
Division of Net Income or Loss
Financial Statements for a General Partnership
Correction of Partnership Net Income of Prior Years
Changes in Ownership of General Partnerships
Accounting for Changes in Partners
Accounting and Managerial Issues
Admission of a New Partner
Acquisition of an Interest by Payment to One or More Partners
Investment in Partnership by New Partner
Bonus or Goodwill Allowed to Existing Partners
Bonus or Goodwill Allowed to New Partner
Retirement of a Partner
Limited Liability Partnerships
Limited Partnerships
Accounting for Limited Partnerships
Financial Statements for Limited Partnerships
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Partnerships
Review Questions
Exercises
Cases
Problems
Scope of Chapter
Liquidation of a Partnership
The Meaning of Liquidation
Division of Losses and Gains during Liquidation
Distribution of Cash or Other Assets to Partners
Payments to Partners after All Noncash Assets Realized
Equity of Each Partner Is Sufficient to Absorb Loss from Realization
Equity of One Partner Is Not Sufficient to Absorb That Partner's Share of Loss
from Realization
Equities ofTwo Partners Are Not Sufficient to Absorb Their Shares ofLoss
from Realization
Partnership Is Insolvent but Partners Are Solvent
Partnership Is Insolvent and Partners Are Insolvent
Installment Payments to Partners
General Principles Guiding Installment Payments
Determining Appropriate Installment Payments to Partners
Preparation of a Cash Distribution Program
Withholding of Cash for Liabilities and Liquidation Costs
Liquidation of Limited Liability Partnerships
Liquidation of Limited Partnerships
Incorporation of a General Partnership
Joint Ventures
Present-Day Joint Ventures
Accounting for a Corporate Joint Venture
Accounting for an Unincorporated Joint Venture
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Joint Ventures
Review Questions
Exercises
Cases
Problems
Scope of Chapter
Branches and Divisions
Start-Up Costs of Opening New Branches
Accounting System for a Branch
Reciprocal Ledger Accounts
Expenses Incurred by Home Office and Allocated to Branches
Altemative Methods of Billing Merchandise Shipments to Branches
Separate Financial Statements for Branch and for Home Office
Combined Financial Statements for Home Office and Branch
Working Paper for Combined Financial Statements
Billing of Merchandise to Branches at Prices above Home Office Cost
Working Paper when Billings to Branches Are at Prices above Cost
Treatment of Beginning Inventories Priced above Cost
Reconciliation of Reciprocal Ledger Accounts
Transactions Between Branches
SEC Enforcement Action Dealing with Wrongful Application ofAccounting
Standards for Divisions
Review Questions
Exercises
Cases
Problems
Business Combindlions and Consolidated
Financial Statements
Chapter 5
Business Combinations
Scope of Chapter
Business Combinations: Why and How?
Antitrust Considerations
Methods forArranging Business Combinations
Establishing the Price for a Business Combination
Methods ofAccounting for Business Combinations
Pufehase Accounting
Determination of the Combinor
Computation of Cost of a Combinee
Allocation of Cost of a Combinee
lllustration of Purchase Accounting for Statutory Merger, with Goodwill
lllustration of Purchase Accounting for Acquisition of Net Assets, with
Bargain Purchase Excess
Pooling-of-lnterests Accounting
lllustration of Pooling-of-lnterests Accounting for Statutory Merger
Popularity of Pooling Accounting
Past Abuses of Pooling Accounting
Past Abuses of Purchase Accounting
Action by the AlCPA
Conditions Requiring Pooling Accounting
Financial Statements Following a Business Combination
Disclosure of Business Combinations in a Note to the Financial Statements
Comparison of Purchase and Pooling Accounting
Other Topics in Accounting for Business Combinations
Appraisal ofAccounting Standards for Business Combinations
Criticism of Purchase Accounting
Criticism of Pooling Accounting
FASB Study of Accounting for Business Combinations
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Business Combinations
Review Questions
Exercises
Cases
Problems
Chapter 6
Consolidated Financial Statements: On Date of
Purchase-Type Business Ccmbination
Scope of Chapter
Parent Company-Subsidiary Relationships
Nature of Consolidated Financial Statements
Should All Subsidiaries Be Consolidated?
The Meaning of Controlling Interest 247
Criticism ofTraditional Concept of Control
FASB's Proposed Redefinition ofControl
Consolidation ofWholly Owned Subsidiary on Date ofPurchase-Type
Business Combination
Consolidation ofPartially Owned Subsidiary on Date of Purehase-Type
Business Combination
Nature of Minority Interest
Consolidated Balance Sheet for Partially Owned Subsidiary
Altemative Methods for Valuing Minority Interest and Goodwill
Bargain Purchase Excess in Consolidated Balance Sheet
Disclosure of Consolidation Policy
Advantages and Shortcomings of Consolidated Financial Statements
"Push-Down Accounting" for a Purchased Subsidiary
SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
Standards for Consolidated Financial Statements
Review Questions
Exercises
Cases
Problems
Chapter 7
Consolidated Financial Statements: Subsequent to Date of
Purchase-Type Business Combination
Scope of Chapter
Accounting for Operating Results ofWholly Owned Purchased Subsidiaries
Equity Method
Cost Method
Choosing Between Equity Method and Cost Method
lllustration ofEquity Method for Wholly Owned Purchased Subsidiary for First
Year after Business Combination
lllustration ofEquity Method for Wholly Owned Purchased Subsidiary for
Second Year after Business Combination
Accounting for Operating Results ofPartially Owned Purchased Subsidiaries
lllustration of Equity Method for Partially Owned Purchased Subsidiary for First
Year after Business Combination
lllustration of Equity Method for Partially Owned Purchased Subsidiary for
Second Year after Business Combination
Concluding Comments on Equity Method ofAccounting
Appendix: Cost Method for Partially Owned Purchased Subsidiary
lllustration of Cost Method for Partially Owned Purchased Subsidiary for First
Year after Business Combination
lllustration of Cost Method for Partially Owned Purchased Subsidiary for
Second Year after Business Combination
Review Questions
Exercises
Cases
Problems
Chapter 8
Consolidated Financial Statements: Pooling-Type Business
Combination
Scope of Chapter
Consolidation ofWholly Owned Pooled Subsidiary on Date ofBusiness
Combination
Consolidation of Wholly Owned Pooled Subsidiary Subsequent to Date of Business
Combination
The Equity Method ofAccounting for Pooled Subsidiaries
Consolidation of Partially Owned Pooled Subsidiary on Date of Business
Combination
Consolidation of Partially Owned Pooled Subsidiary Subsequent to Date of Business
Combination
Accounting for Intercompany Transactions Not Involving Profit (Gain) or Loss
Loan on Notes or Open Account
Leases of Property under Operating Leases
Rendering of Services
Income Taxes Applicable to Intercompany Transactions
Summary: Intercompany Transactions and Balances
Review Questions
Exercises
Consolidated Financial Statements: Intercompany Profits
(Gains) and Losses
Scope of Chapter
Importance of Eliminating or Including Intercompany Profits (Gains)
and Losses
Intercompany Sales of Merchandise
Intercompany Sales of Merchandise at Cost
Unrealized Intercompany Profit in Ending Inventories
Intercompany Profit in Beginning and Ending Inventories
Intercompany Profit in Inventories and Amount of Minority Interest
Should Net Profit or Gross Profit Be Eliminated?
Intercompany Sales of Plant Assets
Intercompany Gain on Sale of Land
Intercompany Gain on Sale of Depreciable Plant Asset
Intercompany Lease of Property under Capita-TySales-Type Lease
Intercompany Sales of Intangible Assets
Acquisition ofAffiliate's Bonds
lllustration ofAcquisition ofAffiliate's Bonds
Accounting for Gain in Subsequent Years
Reissuance of Intercompany Bonds
lllustration ofEffect of Intercompany Profits (Gains) on
Minority Interest
Comprehensive lllustration of Working Paper for Consolidated Financial
Statements
Review Questions
Exercises
Cases
Problems
Consolidated Financial Statements:IncomeTaxes,Cash
Flows, and installmentAcquisitions
Scope of Chapter
Income Taxes in Business Combinations and Consolidations
Income Taxes Attributable to Current Fair Values of Purchased Identifiable
Net Assets
Income Taxes Attributable to Undistributed Eamings of Subsidiaries
Income Taxes Attributable to Intercompany Profits (Gains)
Consolidated Statement of Cash Flows
lllustration of Consolidated Statement of Cash Flows
Installment Acquisition of Subsidiary
lllustration of Installment Acquisition of Parent Company's
Controlling Interest
Parent Company's Joumal Entries for Installment Acquisition
Working Paper for Consolidated Financial Statements
Review Questions
Exercises
Cases
Problems
Consolidated Financial Statements: Special Problems
Scope of Chapter
Changes in Parent Company's Ownership Interest in a Subsidiary
Parent Company Acquisition of Minority Interest
Parent Company Sale of a Portion of Its Subsidiary Common
Stockholdings
Subsidiary's Issuance ofAdditional Shares ofCommon Stock to the
Public
Subsidiary's Issuance ofAdditional Shares ofCommon Stock to
Parent Company
Subsidiary with Preferred Stock Outstanding
lllustration of Minority Interest in Subsidiary with Preferred Stock
Preferred Stock Considerations Subsequent to Date of Business Combination
Stock Dividends Distributed by a Subsidiary
lllustration of Subsidiary Stock Dividend
Treasury Stock Transactions of a Subsidiary
lllustration of Treasury Stock Owned by Subsidiary on Date of Business
Combination
lllustration of Treasury Stock Acquired by Subsidiary Subsequent to
Business Combination
Indirect Shareholdings and Parent Company's Common Stock Owned by a
Subsidiary
Indirect Shareholdings
Parent Company's Common Stock Owned by a Subsidiary
Concluding Comments on Special Problems
Review Questions
Exercises
Cases
Problems
Accounting for Nonbusiness Organizations
Chapter l2
Governmental Entities: General Fund
Scope of Chapter
Objectives ofFinancial Reporting for Nonbusiness Organizations
Nature of Governmental Entities
Accounting Standards for Governmental Entities
The Govemmental Financial Reporting Entity
Funds: The Accounting Unit for Govemmental Entities
The Accrual Basis ofAccounting
Recording the Budget
Accounting for a Governmental Entity's General Fund
lllustration ofAccounting for a General Fund
Trial Balance at End of Fiscal Year for a General Fund
Financial Statements for a General Fund
Closing Entries for a General Fund
Review Questions
Exercises
Cases
Problems
Chapter 13 627
Governmental Entities: Other Governmental Funds
and Account Groups
Scope of Chapter
Other Governmental Funds
Accounting for Special Revenue Funds
Accounting for Capital Projects Funds
Accounting for Debt Service Funds
General Fixed Assets and General Long-Term Debt Account Groups
Accounting for General Fixed Assets Account Group
Accounting for General Long-Term Debt Account Group
Capital Leases of Govemmental Entities
Accounting for Special Assessment Bonds
Review Questions
Exercises
Cases
Problems
Chapter 14
Governmental Entities: Proprietary Funds, Fiduciary Funds,
and ComprehensiveAnnual Financial Report
Scope of Chapter
Proprietary Funds
Accounting for Enterprise Funds
Accounting for Intemal Service Funds
Applicability of FASB Pronouncements to Proprietary Funds
Fiduciary Funds
Accounting for Agency Funds
Accounting for Expendable and Nonexpendable Trust Funds
Accounting for Pension Trust Funds
Comprehensive Annual Financial Report of Governmental Entities
The GASB Govemmental Financial Reporting Model
Appraisal ofAccounting Standards for Govemmental Entities
Review Questions
Exercises
Cases
Problems
Chapter 15
Nonprofit Organizations
Scope of Chapter
Accounting Standards for Nonprofit Organizations
Characteristics of Nonprofit Organizations
Fund Accounting by Nonprofit Organizations
Unrestricted Fund
Restricted Fund
Endowment Fund
Agency Fund
Annuity and Lite Income Funds
Loan Fund
Plant Fund
Financial Statements of Nonprofit Organizations
Concluding Observations on Accounting for Nonprofit Organizations
Review Questions
Exercises
Cases
Problems
Chapter 16
Bankruptcy: Liquidation and Reorganization
Scope of Chapter
The Bankruptcy Code
Bankruptcy Liquidation
Debtor's (Voluntary) Petition
Creditors' (Involuntary) Petition
Unsecured Creditors with Priority
Property Claimed as Exempt
Role of Court in Liquidatiori
Role of Creditors
Role of Trustee
Discharge of Debtor
Role ofAccountant in Bankruptcy Liquidation
Financial Condition ofDebtor Enterprise: The Statement ofAffairs
Estimated Amounts to Be Recovered by Each Class of Creditors
Accounting and Reporting for Trustee
Bankruptcy Reorganization
Appointment of Trustee or Examiner
Plan of Reorganization
Accounting for a Reorganization
Disclosure of Reorganization
Evaluation ofBankruptcy Code
Review Questions
Exercises
Cases
Problems
Chapter 17
Estates and Trusts
Scope of Chapter
Legal and Accounting Aspects of Estates
Provisions of Uniform Probate Code Goveming Estates
Provisions of Revised Uniform Principal and Income Act Goveming
Estates
lllustration ofAccounting for an Estate
Legal and Accounting Aspects ofTrusts
Provisions ofUnifonn Probate Code Goveming Trusts
Provisions of Revised Uniform Principal and Income Act Goveming Trusts
lllustration ofAccounting for a Trust
Review Questions
Exercises
Cases
Problems
International Accounting
Chapter 18
International Accounting Standards; Accounting for
Foreign CurrencyTransactions
Scope of Chapter
International Accounting Standards
Intemational Accounting Standards Committee
Intemational Organization of Securities Commissions
Accounting for Foreign Currency Transactions
FASB Statement No. 52
Transactions Involving Forergn Currencies
Purchase of Merchandise from a Foreign Supplier
Transaction Gains and Losses
Sale of Merchandise to a Foreign Customer
Loan Payable in a Foreign Currency
Loan Receivable in a Foreign Currency
Conclusions Regarding Transactions Involving Foreign Currencies
Forward Exchange Contracts
Intenlational Accounting Standard 27
Disclosures Regarding Foreign Currency Transactions
Chapter 19
Translation of Foreign Currency Financial Statements
Scope of Chapter
Functional Currency
Altemative Methods for Translating Foreign Entities' Financial Statements
Standards for Translation Established by the Financial Accounting Standards
Board
Remeasurement of a Foreign Entity's Accounts
Hlustration of Remeasurement of a Foreign Entity's Account Balances
Transactions or Events for Year l
Translation of a Foreign Entity's Financial Statements
Other Aspects of Foreign Currency Translation
Intemational Accounting Standard 27
Appraisal of Accounting Standards for Foreign Currency Translation
Review Questions
Exercises
Cases
Problems
Chapter 20
Segments; Interim Reports; Reporting for the SEC
Scope of Chapter
Segment Reporting
Background of Segment Reporting
Proposal to Improve Segment Reporting
Allocation of Nontraceable Expenses to Operating Segments
SEC Requirements for Segment Information
Reporting the Disposal of a Business Segment
Intemational Accounting Standard l4
Interim Financial Reports
Problems in Interim Financial Reports
APB Opinion No. 28
Reporting Accounting Changes in Interim Periods
Conclusions on Interim Financial Reports
SEC Enforcement Actions Dealing with Wrongful Application
ofAccounting Standards for Interim Financial Reports
Reporting for the SEC
Nature of Reporting to the SEC
Organization and Functions of the SEC
Interaction Between SEC and FASB
Integration Project and Other Recent Activities of SEC
Appendix: Excerpts from 1995 Annual Report for The Walt Disney Company
Review Questions
Exercises
Cases
Problems
Glossary
Index
· · · · · · (收起)
读后感
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用户评价
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我是一名资深财务人员，平时工作涉及大量的跨国报告和合并报表编制。坦率地说，对于合并报表这一块，我一直是心存芥蒂，总觉得其中的抵消分录像是一门玄学。这本书在处理集团财务报表这一部分的力度，简直是教科书级别的典范。它不仅仅是教会你如何进行层层抵消，更重要的是，它详尽解释了为何需要进行这些抵消，比如如何处理内部未实现损益的消除，以及少数股东权益在复杂股权结构下的动态变化。作者对“实质控制”的界定和在实务中可能出现的灰色地带分析得极为透彻，甚至提到了最新的监管动态对传统控制权认定的冲击。通过对不同合并情景的建模分析，我终于打通了“母公司视角”和“集团整体视角”之间的壁垒。读完这部分，我不再需要时刻查阅准则手册来验证我的抵消分录是否正确，因为我已经内化了其背后的逻辑结构，这种从“记忆型学习”到“理解型掌握”的飞跃，是这本书带给我最大的价值。
评分这本厚重的书，初翻开时，那密密麻麻的数字和复杂的公式就让人有点望而生畏，简直像是走进了一个精密的工业迷宫。它并非那种轻描淡写的入门读物，而是直击要害，用一种近乎严苛的姿态去剖析每一个会计科目的内在逻辑。我印象最深的是关于长期股权投资那一章节，作者没有停留在简单的权益法和成本法介绍，而是深入探讨了在不同控制权变动情形下，会计处理的微妙差异和潜在的税务影响。那种逐层剥开复杂性，直到露出最核心的原则和实务操作难点的写作手法，让读者不得不全神贯注。很多教材往往为了追求体系完整而牺牲了实操性，但这本则不然，它夹杂了大量来自不同行业、不同规模企业的案例分析，让人感觉不是在学习书本知识，而是在跟随一位经验丰富的CFO进行案例复盘。书中的图表设计也很有讲究，复杂的数据流被清晰地可视化，这极大地缓解了纯文字阅读的疲劳，使那些原本抽象的概念变得触手可及。可以说，它更像是一部实战手册，而非单纯的理论教科书，对于那些想真正弄懂“为什么”而不是仅仅记住“怎么做”的专业人士来说，这是份宝贵的财富。
评分说实话，市面上很多会计书籍读起来都像是在啃干巴巴的骨头，枯燥乏味，缺乏生命力。但这本书却展现出一种独特的“叙事性”，虽然主题是严肃的，但作者的笔触非常灵活且富有洞察力。它并非生硬地罗列规则，而是将规则的演变和背后的监管哲学娓娓道来。比如，它在讲解收入确认时，花了不少篇幅去分析特定行业（如软件授权和建筑合同）在会计准则修订前后的理念转变，这种“历史的纵深感”使得我们理解现行准则时，不再是孤立地看待一个条款，而是能理解它是在怎样的背景下被确立的。书中对于职业判断在评估中的重要性给予了极高的权重，并且通过大量的反问句和情景模拟，引导读者进行批判性思考，而不是被动接受。我甚至觉得，这本书与其说是在教我做账，不如说是在培养我作为财务决策者的思维框架——它教会你如何提问，如何质疑现有数据的可靠性，这远比掌握某个具体的数字更宝贵。
评分当我拿起这本书时，我原本对“高级”二字抱持着一丝怀疑，心想，无非又是对基础知识的重复拔高。然而，这本书迅速地将我的预期打破了。它对于金融工具的计量和披露，尤其是那些衍生工具的复杂公允价值确定过程，处理得极其细致入微，几乎是手把手地引导读者穿越了IFRS/GAAP的重重迷雾。最让我眼前一亮的是它对“经济实质优先于法律形式”这一核心理念在复杂交易中如何具体落地的探讨。书中对于资产证券化和特殊目的实体（SPE）的会计处理，不仅罗列了准则条款，还穿插了历史上的经典财务造假案例作为反面教材，这种教育方式极具冲击力，让人对合规性的敬畏之心油然而生。阅读过程中，我感觉自己仿佛在参加一场高强度的智力挑战赛，每一个段落都要求你调动已有的知识储备去迎接新的思维拐点。它没有故作高深，但其内容的深度和广度，绝对能让那些自认为水平不俗的同行感到压力，也正是这种挑战性，让我每一次合卷时都有一种智力被极大拓展的满足感。
评分这本书的装帧和印刷质量虽然是次要因素，但确实令人印象深刻，厚实的纸张和清晰的字体，让长时间阅读也相对舒适，这在动辄几百页的专业书籍中已属不易。更重要的是，这本书的结构编排体现了一种极高的学术素养和实务经验的完美结合。它摒弃了传统教材那种按部就班、缺乏变化的章节顺序，而是采用了“问题驱动”的布局。比如，在处理租赁会计时，它首先呈现的是企业在旧准则下对资产负债表的“美化”冲动，然后引出新准则（如IFRS 16）的变革逻辑，最后才是详细的入表分录。这种先有“痛点”，后有“药方”的叙事方式，极大地增强了学习的代入感和主动性。对于我们这些已经在职场摸爬滚打多年的人来说，这种跳脱出纯理论框架的教学法，才是最高效的知识输入方式。它让你在理解“如何做”的同时，更深刻地意识到“为何要如此做”，从而真正实现了专业知识的融会贯通，极力推荐给追求卓越的财务同仁。
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