Advanced Financial Accounting
5th Edition
Published on 16. September 2001
Book
Hardback
1216 pages
978-0-07-244412-4 (ISBN)
Description
The Fifth Edition of ADVANCED FINANCIAL ACCOUNTING continues its strong coverage of the topics, its well-known clarity of presentation, and its integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each new topic. Inclusion of all recent FASB and GASB pronouncements provides a current and contemporary text for students preparing for the CPA examination. In the chapters covering consolidation subsequent to the date of combination, the three alternative methods of accounting for the parent's investment in the subsidiary are presented in each chapter (basic equity) and appendices (cost and fully adjusted equity) to provide the opportunity for adopters, and students, to cover the differences in the methods, and to see how the consolidated financial statements are the same regardless of the method the parent company uses to account for the investment.
More details
Edition
5th edition
Language
English
Place of publication
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Dimensions
Height: 257 mm
Width: 211 mm
Thickness: 43 mm
Weight
2336 gr
ISBN-13
978-0-07-244412-4 (9780072444124)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Content
Ch. 1Corporate Expansion and Accounting for Business Combinations Ch. 2Reporting Intercorporate Investments in Common Stock Ch. 3The Reporting Entity and Consolidated Financial Statements Ch. 4Consolidation as of the Date of Acquisition Ch. 5Consolidation Following Acquisition Ch. 6Intercorporate Transfers: Noncurrent Assets Ch. 7Intercompany Inventory Transactions Ch. 8Intercompany Indebtedness Ch. 9Consolidation Ownership Issues Ch. 10Additional Consolidation Reporting Issues Ch. 11Multinational Accounting: Foreign Currency Transactions and Financial Instruments Ch. 12Multinational Accounting: Translation of Foreign Entity Statements Ch. 13Segment and Interim Reporting Ch. 14SEC Reporting Ch. 15Partnerships: Formation, Operation, and Changes in Membership Ch. 16Partnerships: Liquidation Ch. 17Governmental Entities: Introduction and General Fund Accounting Ch. 18Governmental Entities: Special Funds and Government-Wide Financial Statements Ch. 19Not-for-Profit Entities Ch. 20 Corporations in Financial Difficulty