Renowned for its flexibility, clarity, and comprehensiveness, this user-friendly book discusses the underlying theory and application of business combinations, consolidated financial statements, foreign currenахфъюcy transactions, partnerships, and accounting for fund and non-profit organizations - Tabs to distinguish among the three methods for recording investments in subsidiaries: light blue for complete equity, darker blue for partial equity, and none for cost - Worksheet беыпдorganized by financial statements: Income Statement first, followed by Statement of Retained Earnings, and Balance Sheet last Authors also attempt to present the worksheets as close to the relevant text as possible Авторы Debra C Jeter Paul K Chaney.