Modern Advanced Accounting in Canada 7th Edition,
by Murray Hilton (Author), Darrell Herauf (Author)
出版社:McGraw-Hill Ryerson Higher Education; Canadian edition (March 15 2013)
论坛里面luck_lark有发过,不过有部分内容缺少,现上传完整版,免费提供给需要的朋友。
课后答案请猛戳这里
https://bbs.pinggu.org/thread-3542004-1-1.html
主要是关于基于IFRS准则的合并报表,并有外国子公司合并报表的时候外汇的转换,还有非营利性机构的部分。
章节目录:
Chapter 1 A Survey of International Accounting
Chapter 2 Investments in Equity Securities
Chapter 3 Business Combinations
Chapter 4 Consolidation of Non-Wholly Owned Subsidiaries
Chapter 5 Consolidation Subsequent to Acquisition Date
Chapter 6 Intercompany Inventory and Land Profits
Chapter 7 (A) Intercompany Profits in Depreciable Assets
(B) Intercompany Bondholdings
Chapter 8 Consolidated Cash Flows and Ownership Issues
Chapter 9 Other Consolidation Reporting Issues
Chapter 10 Foreign Currency Transactions
Chapter 11 Translation and Consolidation of Foreign Operations
Chapter 12 Accounting for Not-for-Profit Organizations and Governments