By Dennis M. Bline, Mary L. Fischer, Ted D. Skekel

Complicated Accounting, 8e bargains the main authoritative, conceptually robust, and finished insurance of complex accounting issues of any textual content out there. thoroughly up to date to mirror the entire most modern FASB pronouncements, it really is a great training source for the CPA examination. complicated Accounting additionally offers scholars with the instruments they should pursue expert careers in a world economic climate. this can be the one textual content out there to make use of the horizontal method of consolidations worksheets, the layout most typically utilized in the enterprise global.

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Land . . . . . Buildings (net) . . Equipment (net) . . . . . . . . . . . . . . Liabilities and Equity . . . . . . . . . . $ 20,000 40,000 10,000 40,000 20,000 Total assets . . . . . . . $130,000 Current liabilities . . . . . Capital stock, 1,000 shares, $10 par . . . . . . . Paid-in capital in excess of par Retained earnings . . . . . $ 20,000 .. .. 10,000 50,000 50,000 Total liabilities and equity . . $130,000 The fact that fair values were not recorded does not mean that they were ignored during the negotiations preceding the combination.

500 shares of ← Owns Company I stock Subsequent to initiation date . . . . . . . 21 Thus, the 1,000 (500 ϫ 2) shares of Company C stock represented an equity in Company I. Viewed in another manner, the 1,000 shares of Company C stock supported the investment in 500 shares of Company I stock. APB Opinion No. 16 held that on an equivalent share basis, the 1,000 shares of Company C stock received by Company I were, in essence, a return of its own shares. Therefore, the equivalent shares had to be subtracted from the total combiner shares held by the issuer on the consummation date.

Total equity . . . . . . . 1-45 45 46 1-46 Business Combinations Part 1 COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS Expansion’s entry to record the pooling in this case would be as follows: Accounts Receivable . . . . . . . . . . . . . . Inventory . . . . . . . . . . . . . . . . . . Land . . . . . . . . . . . . . . . . . . . Buildings . . . . . . . . . . . . . . . . . . Equipment . . . . . . . . . . .

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