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2025新年快樂!天天領券享優惠!
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高等會計學涵蓋內容廣泛,主要有企業合併理論、外幣交易及外幣報表換算與非營利組織之會計處理,其所探討的主題非常契合當今社會的經濟脈動。我們很期盼同學們都能快速與嫻熟地掌握高等會計學內容,以助於未來的工作需求。在普林斯頓國際有限公司的鼎力協助下,我們終將高等會計學原文版的導讀本完成,希望藉此教材的發行能更有效的增進同學們的高等會計學知識與學習興趣。

目次

Chapter 1 Business Combinations

Chapter 2 Stock Investments-Investor Accounting and Reporting

Chapter 3 An Introduction to Consolidated Financial Statements

Chapter 4 Consolidation Techniques and Procedures

Chapter 5 Intercompany Profit Transactions-Inventories

Chapter 6 Intercompany Profit Transactions-Plant Assets

Chapter 7 Intercompany Profit Transactions-Bonds

Chapter 8 Consolidations-Changes in Ownership Interests

Chapter 9 Indirect and Mutual Holdings

Chapter 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation

Chapter 11 Consolidation theories, Push-Down Accounting, and Corporate Joint Ventures

Chapter 12 Foreign Currency Concepts and Transactions

Chapter 13 Foreign Currency Financial Statements

Chapter 14 Segment and Interim Financial Reporting

Chapter 15 Partnerships-formation, Operations, and Changes in Ownership Interests

Chapter 16 Partnership Liquidation

Chapter 17 Corporate Liquidations and Reorganizations

Chapter 18 An Introduction to Accounting for State and Local Governmental Units

Chapter 19 Accounting for State and Local Governmental Units-Governmental Funds

Chapter 20 Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds

Chapter 21 Accounting for Not-For-Profit Organizations

Appendix A

Appendix B

Glossary

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