Hartwell C. Herring III是位于紐約中部城市尤蒂卡的Utica College的會計學教授，注冊會計師。Herring博士從The University of Mississippi獲工商管理學士、碩士學位，從University of Alabama獲博士學位。他在University of Tennessee會計學院教了27年書，并晉升為教授。他是《會計學教育研究發(fā)展框架》一書的聯(lián)合作者，該書是由美國會計學協(xié)會出版。他的研究得到美國會計師協(xié)會Haskin & Sells 基金、美國會計學協(xié)會、Coopers & Lybrand 基金的贊助。他目前是《會計學教育》雜志的編輯。他是美國會計學協(xié)會的成員和美國教授協(xié)會的成員。
圖書目錄
PART1BUSINESS COMBINATLONS1 1 Business Combinations Involving the Merger or Consolidation of Net Asset The Business and Economic Incentivees for Business Combinations Types of Business Combinations Accounting for Business Combinations Financial Statements in Purchase Combinations Omprehensive Illustration Summary Appendix1: Accounting for Goodwill Appendix2: Bargain Purchase Acquisitions Summary Questions Exercises Problems 2 Accounting for Investments in the Common Stock of Affiliates Accounting fou Acquisitions of Common Stock A Comparison of the Cost Method and thd Equity Method 3 Consolidated Balance Sheet on the Date of Acquisition The Concept of Consolidation 4 Consolidated Financial Statements 5 Intercompany Transactions in Inventories 6 Intercompany Transactions in Plant Assets 7 Business Combinations Using the Pooling of Interests Methood PART 2 FOREIGN EXCHANGE AND TRANSLALON 8 International Accounting-Foreign Currency Concepts and Transactions 9 Translation of Foreign Currency Financial Statements Index
鄂公網(wǎng)安備 42010302001612號 