Advanced Accounting
5th Edition
Published on 16. January 1991
Book
Hardback
1034 pages
978-0-471-51823-5 (ISBN)
Description
This text discusses the underlying theory and application of business combinations, consolidated financial statements, foreign currency transactions, partnerships, and accounting for non-business organizations. Updated to reflect the application of FASB 96 to all aspects of the effects of deferred tax considerations on consolidated financial statements and on reporting investments using the equity method, the book emphasizes the cost method which is compatible with the new FASB statements on consolidations. Selected exercises, questions and problems are adapted from the CPA exam, and vertical format of illustrations and work papers add to the ease of presentation. The text is also fully illustrated to clarify the material being presented, and a study guide is available to aid student understanding.
More details
Edition
5th Revised edition
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
Adult education
College/higher education
Edition type
Revised edition
Illustrations
Ill.
Dimensions
Height: 97 mm
Width: 42 mm
Weight
1956 gr
ISBN-13
978-0-471-51823-5 (9780471518235)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Business Combinations; Consolidated Financial Statements - Date of Acquisition; Investments and Consolidated Financial Statements Subsequent to Acquisition; Accounting for Difference Between Cost and Book Value of an Investment; Elimination of Unrealized Profit on Intercompany Sales of Inventory; Elimination of Unrealized Profit on Intercompany Sales of Property and Equipment; Pooling of Interests and Income Tax Considerations; Changes in Ownership Interest; Indirect Ownership and Reciprocal Stockholdings; Consolidated Financial Statements - Miscellaneous Topics; Consolidated Earnings Per Share and Alternative Theories Underlying Consolidated Financial Statements; The Equity Method of Reporting Investments; Accounting for Home Office and Branch Activities; Accounting for Foreign Currency Transactions; The Translation of Financial Statements of Foreign Affiliates; Reporting for Segments and Interim Financial Periods; Insolvency - Liquidation and Reorganization; Partnerships - Formation, Operation and Ownership Changes; Partnership Liquidation; Introduction to Fund Accounting; Introduction to Accounting for State and Local Government Units; Introduction to Accounting for Non-Governmental Non-Business Organizations; Accounting for Estates and Trusts; Accounting for Installment Sales and Consignment Transactions.