由弗洛伊德?比姆斯等编写的《**会计学》一书自1979年出版以来受到会计学界的广泛好评，并被多个**的高校选用，被认为是**会计学教材的经典权威之作。
《**会计学》（第12版）主要讨论了企业合并、合并财务报表、衍生工具与外币交易、外币财务报表、分部报告与中期财务报告等内容。第12版的修订反映了实务界新的发展以及会计法律法规的变化。本书所有的章节均从热门商业杂志中遴选相关知名公司、机构和事件的真实案例，作为理论阐述的有力补充。
本书适合作为高等院校会计、财务管理、审计专业本科生、研究生的专业课教材，也适合MBA，MPAcc及相关从业人员参考使用。

Welcome to the world of business combinations. The 1990s witnessed a period of unparalleled growth in merger and acquisition activities in both the United States and in international markets (often referred to as merger mania), and the trend continues. Merger activities slowed with the stock market downturn in 2001, and again during the financial crisis of 2008, but as the market recovers, the pace has again picked up. The following firms announced combinations in 2013. Steinway (the piano manufacturer) agreed to be acquired by Kohlberg Co. for $438 million. Nokia bought out partner Siemens AGs 50% share in Nokia Siemens Networks for $2.2 billion. Japans SoftBank entered into an agreement to acquire Sprint for $21.6 billion, subject to Federal Communications Commission approval. Indias Apollo Tyres announced that it had agreed to acquire U.S. tire maker Cooper Tire Rubber Co. for $2.5 billion. Firms strive to produce economic value added for shareholders. Related to this strategy, expansion has long been regarded as a proper goal of business entities. A business may choose to expand either internally (building its own facilities) or externally (acquiring control of other firms in business combinations). The focus in this chapter is on why firms often prefer external over internal expansion options and how financial reporting reflects the outcome of these activities.

c h a p t e r 1 Business Combinations

c h a p t e r 2 Stock Investments—Investor Accounting and Reporting

c h a p t e r 3 An Introduction to Consolidated Financial Statements

c h a p t e r 4 Consolidation Techniques and Procedures

c h a p t e r 5 Intercompany Profit Transactions—Inventories

c h a p t e r 6 Intercompany Profit Transactions—Plant Assets

c h a p t e r 7 Intercompany Profit Transactions—Bonds

c h a p t e r 8 Consolidations—Changes in Ownership Interests

c h a p t e r 9 Indirect and Mutual Holdings

c h a p t e r10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation

c h a p t e r 1 1 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures

c h a p t e r 1 2 Derivatives and Foreign Currency: Concepts and Common Transactions

c h a p t e r 1 3 Accounting for Derivatives and Hedging Activities

c h a p t e r 1 4 Foreign Currency Financial Statements

c h a p t e r 1 5 Segment and Interim Financial Reporting