Advanced Financial Accounting

Author: Liang Laixin
Publisher:
Publish Date: 2005-01-01
Features: This book is divided into four parts. Part One: Partnership and Branch Accounting, introduces accounting for sole proprietorships and partnerships from an angle distinct from that of corporation accounting; Part Two: Business Combination Accounting, covers the theory and methods of consolidated financial statements; Part Three: Multinational Corporation Accounting, discusses accounting issues in multinational operations, including foreign currency transactions, foreign currency financial statements, price changes, segment reporting, and financial instruments; Part Four: Special Business Accounting, presents accounting for futures, leases, corporate restructuring and bankruptcy, pensions, and human resources. The book consists of 15 chapters, each accompanied by exercises that include theoretical reflection, practical exercises, and case discussions to enhance students' professional accounting skills and their ability to analyze and judge complex issues. This book can serve as a textbook for foundational accounting courses and is also suitable for accounting researchers, practitioners, and middle-to-senior-level management personnel.