- 作 者：（美）费希尔编著
- 出 版 社：北京市：北京大学出版社
- 出版年份：2010
- ISBN：9787301173480
- 标注页数：753 页
- PDF页数：774 页
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Part 1 Combined Corporate Entities and ConsolidationsChapter 1 Business Combinations:New Rules for a Long-Standing Business Practice 3
Chapter 2 Consolidated Statements:Date of Acquisition 57
Chapter 3 Consolidated Statements:Subsequent to Acquisition 115
Chapter 4 Intercompany Transactions:Merchandise,Plant Assets,and Notes 199
Chapter 5 Intercompany Transactions:Bonds and Leases 261
Chapter 6 Cash Flow,EPS,and Taxation 321
Chapter 7 Special Issues in Accounting for an Investment in a Subsidiary 371
Chapter 8 Subsidiary Equity Transactions;Indirect and Mutual Holdings 431
Special Appendix 1 Leveraged Buyouts 481
Special Appendix 2 Equity Method for Unconsolidated Investments 489
Part 2 Multinational Accounting and Other Reporting ConcernsChapter 9 The International Accounting Environment 503
Module Derivatives and Related Accounting Issues 517
Chapter 10 Foreign Currency Transactions 557
Chapter 11 Translation of Foreign Financial Statements 605
Chapter 12 Interim Reporting and Disclosures about Segments of an Enterprise 669