Advanced Financial Accounting

Author: China Certified Public Accountant Education Textbook Editorial Committee
Publisher:
Publish Date: 2002-11-01
Features: This textbook serves as both an academic education material for the professional direction of Certified Public Accountants (CPAs) and a self-study resource for professionals in the CPA industry and other individuals interested in learning accounting and auditing knowledge. The book is divided into three parts, covering detailed topics such as Part 1: Business Combinations and Consolidated Financial Statements, Business Combinations, Consolidated Financial Statements on the Acquisition Date, Consolidated Financial Statements After Acquisition, Internal Inventory Transactions of Business Groups, Internal Long-Term Asset Transactions of Business Groups, Internal Bond and Preferred Stock Transactions of Business Groups, Changes in Equity Structure and Complex Holding Relationships, Interim Consolidation, Consolidated Cash Flow Statements and Proportionate Consolidation. Part 2: Partnership and Branch Accounting, Partnership Accounting, Branch Accounting. Part 3: Specialized Accounting Reports, Accounting for Price Changes, Segment Reports and Interim Reports, Information Disclosure for Publicly Listed Companies. Part 4: Foreign Currency Transactions Accounting, Foreign Currency Transactions, Translation of Foreign Currency Financial Statements. Part 5: Other Topics, Leases, Futures and Financial Swaps Accounting, Pension Accounting, Debt Restructuring, Corporate Restructuring and Bankruptcy Liquidation, Afterword.