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Jingdong book

会计学精选教材·英文影印版：高级会计学（第9版）

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Jingdong book

会计学精选教材·英文影印版：高级会计学（第9版）

Name: 会计学精选教材·英文影印版：高级会计学（第9版）
Brand: Jingdong book
SKU: 3101004281
Price: 43.44 USD
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◎内容紧跟国际前沿《高级会计学》作者第一时间将美国企业合并的最新进展融入到合并报表内容的讲解当中，使读者在掌握美国最新合并准则的同时，能够把握我国会计准则中有关企业合并等准则的未来发展方向。此外，《高级会计学》内容自始至终紧扣美国财务会计准则公告，使读者能够依据准则规定来理解相应知识。
◎体例新颖《高级会计学》的体例安排充分体现了作者的独具匠心。在每一章的开始，作者都是以案例形式引入本章所介绍的主题，容易激发学生的学习兴趣。同时，每章章后都附有一道完整的综合练习题。该综合练习题体现了学生在这一章所需掌握的重点知识，并且进一步深化和拓展了教材内容，极大地加深了学生对教材内容的理解。
◎模拟CPA考试由Kaplan公司提供技术支持的CPA模拟练习位于《高级会计学》第3章、第5章和第10章章后的资料案例之后，但需在线来完成。它与真实的CPA考试的形式相同，这使学生能够基于网站的交互界面来掌握高级会计的相关概念。

Content Description

《高级会计学》重点围绕合并财务报表的编制展开阐述，以使读者深入学习美国最新颁布的合并准则，掌握前沿的合并理论及方法；同时，《高级会计学》还详述了分部报告与中期报告、外币交易与外币报表折算等内容，是美国高级会计学的经典教材。

Author Description

Joe B.Hoyle， Richmond大学Robins商学院会计学副教授，主要讲授中级会计和高级会计课程。他于2007年被卡内基基金会授予该年度的弗吉尼亚教授。
Thomas F.Schaefer， Notre Dame大学KPMG会计学教授。他的教学和研究兴趣主要集中于财务会计与报告。他是美国会计学会会计领袖项目的前任主席，并于2007年被会计学院联盟授予Joseph A.Silvoso奖。
Timothy S.Doupnik，南卡罗来纳大学会计学教授。他的教学与研究兴趣主要集中于财务会计与国际会计。他积极参与美国会计学会国际分部的活动，并且为该分部的前任主席。

Catalogue

第1章投资的权益法会计处理
第2章合并财务信息
第3章购并日之后的合并
第4章合并财务报表与外部所有权
第5章合并财务报表——公司间资产交易
第6章变动利益实体、公司间债务、合并现金流量表和其他问题
第7章合并财务报表——所有权形式与所得税
第8章分部报告与中期报告
第9章外汇交易与外汇交易风险套期保值
第10章外币财务报表折算

Book Abstract

The first several chapters of this text present the accounting and reporting for in vestment activities of businesses. The focus is on investments when one firm possesses either significant influence or control over another through ownership of voting shares. When one firm owns enough voting shares to be able to affect the decisions of another, accounting for the investment becomes challenging and often complex. The source of such complexities typically stems from the fact that transactions among the firms affiliated through ownership cannot be considered independent, arms-length transactions. As in all matters relating to financial reporting, we look to transactions with outside parties to provide a basis for accounting valuation. When firms are affiliated through a common set of owners, objectivity in accounting calls for measurements that recognize the relationships among the firms.
Why do corporations invest in other corporations?
One corporation buys equity shares of another company. What methods are available to account for this investment and the income it generates? When is each method appropriate?
In recognizing income from investments on the accrual basis, how is the cost of the investment matched against the revenue from the investment?
At what point should profits be recognized on inventory that is transferred between related parties?
What financial reporting incentives could exist for managers to maintain a firms equity investments at 50 percent of an investees voting stock or less?
What is the FASBs fair-value option in accounting for equity investments?
What incentives will firms have to use the fair-value option instead of the equity method?
In a recent annual report,JB Hunt Transport Services describes the creation of Transplace, Inc. (TPI), an lnternet-based global transportation logistics company. JB Hunt contributed all of its logistics segment business and all related intangible assets plus $5 million of cash in exchange for an approximate 27 percent initial interest in TPI, which subsequently has been increased to 37 percent. The company accounts for its interest in TPI utilizing the equity method of accounting and stated, "The financial results of TPI are included on a one-line, nonoperating item included on the Consolidated Statements of Earnings entitled equity in earnings ofassociated companies."

Introduction

该教材的最大特点在于内容新颖，紧跟国际前沿。美国财务会计准则委员会(FASB)于2007年12月发布的修订第140号财务会计准则公告《企业合并》和第160号财务会计准则公告《合并财务报表中的非控制性权益》体现了企业合并及合并财务报表的重大变化，而该教材第一时间将美国企业合并的最新进展融入合并报表内容的讲解当中，使读者能够在掌握美国最新企业合并准则的同时，把握我国会计准则中有关企业合并等准则的未来发展方向。
该教材的另一特点为其内容自始至终紧扣美国财务会计准则公告，这在高级会计的教材中并不多见。例如涉及合并报表、分部报告及外币交易等内容时，都包含有财务会计准则公告的相应原文，使读者能够依据准则规定来理解相应知识。
此外，该教材的体例安排充分体现了作者的独具匠心。在每一章的开始，作者都是以案例形式引入本章所介绍的主题，容易激发学生的学习兴趣。同时，每章章后都附有一道完整的综合练习题。该综合练习题体现了学生在这一章所需掌握的重点知识，并且对教材内容有进一步的深化和拓展，极大地加深了学生对教材内容的理解。

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