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Advanced Financial Accounting
Advanced Financial Accounting
Authored by Dr. Ziad K. Al-Rai,
Sky Institute of Technology: Amman, 1995.

The Book is written in Arabic and covers the details of the following:

 

 

 

 

 

Chapter 1 : Introduction to Business Combination.
Chapter 2 : Accounting Treatments for Business Combination on the Date of Investment.
Chapter 3 : Consolidation Procedures of the Financial Position On the Date of Investment.
Chapter 4 : Accounting Treatments for Investment In the Books of the Parent Company.
Chapter 5 : Consolidation Procedures of the Financial Statements for the Accounting Period Subsequent to the Date of Investment.
Chapter 6 : Intercompany Transactions: Purchase and Sale of Land.
Chapter 7 : Intercompany Transactions: Purchase and Sale of Inventory.
Chapter 8 : Intercompany Transactions: Purchase and Sale of Depreciable Assets.
Chapter 9 : Intercompany Transactions: Purchase and Sale of Bonds.
Chapter 10 : Comprehensive Illustration covering all concepts in the Previous Nine Chapters.
Chapter 11 :

Miscellaneous Problems In Consolidating Financial Statements :

  • Parent Invests in the Net Assets of the Subsidiary During the Accounting Period.
  • Change In the Percentage of Ownership.
  • The Existence of Preferred Stocks Issued by the Subsidiar.
Chapter 12 : Complex Affiliation.
Chapter 13 :

International Accounting :

  • Accounting for Foreign Currency Transactions.
Chapter 14 :

International Accounting :

  • Foreign Currency Translation of Financial Statements.

 

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