Advanced Accounting
International Student Edition
4th Edition
Published on 23. February 2010
Book
Paperback/Softback
856 pages
978-0-470-55308-4 (ISBN)
Description
Designed for a senior level course in advanced accounting, this text delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. Reflective of the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast" method for explaining the differences between U.S. GAAP and IFRS.
In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.
In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.
More details
Edition
4., Auflage
Language
English
Place of publication
Chichester
United Kingdom
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Dimensions
Height: 25.4 cm
Width: 20.5 cm
Thickness: 27 mm
Weight
666 gr
ISBN-13
978-0-470-55308-4 (9780470553084)
Schweitzer Classification
Other editions
New editions
Book
03/2012
5th Edition
Wiley
€295.00
Article exhausted; check for reprint
Persons
Debra Jeter is an Associate Professor of Management in the Owen Graduate School of Management at Vanderbilt University. She received her Ph.D. in accounting from Vanderbilt University. Dr. Jeter has published articles in The Accounting Review, the Journal of Accounting and Economics, Auditing: A Journal of Practice and Theory, Contemporary Accounting research, and Accounting Horizons, as well as in popular magazines including Working Woman and Savvy. She has co-authored on previous book, "Managerial Cost Accounting: Planning and Control," and has written chapters in others. She has taught at both the graduate and undergraduate levels and is currently teaching financial accounting to masters' level students.
Content
ACCOUNTING FOR MERGERS, ACQUISITIONS, AND
LIQUIDATIONS
1 Introduction to Business Combinations and the Conceptual
Framework, 1
2 Accounting for Business Combinations, 40
3 Consolidated Financial Statements--Date of Acquisition, 82
4 Consolidated Financial Statements after Acquisition, 128
5 Allocation and Depreciation of Differences Between Implied
and Book Values, 213
6 Elimination of Unrealized Profit on Intercompany Sales of
Inventory, 297
7 Elimination of Unrealized Gains or Losses on Intercompany
Sales of Property and Equipment, 345
8 Changes in Ownership Interest, 396
9 Intercompany Bond Holdings and Miscellaneous Topics--
Consolidated Financial Statements, 404
10 Insolvency--Liquidation and Reorganization, 465
ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
11 International Accounting and the Global Economy, 501
12 Accounting for Foreign Currency Transactions and Hedging
Foreign Exchange Risk, 541
13 Translation of Financial Statements of Foreign Affiliates, 591
14 Reporting for Segments and for Interim Financial Periods, 639
PARTNERSHIP ACCOUNTING
15 Partnerships: Formation, Operation, and Ownership Changes, 675
FUND AND NONPROFIT ACCOUNTING
16 Partnership Liquidation, 723
17 Introduction to Fund Accounting, 754
18 Introduction to Accounting for State and Local Governmental
Units, 803
19 Accounting for Nongovernment Nonbusiness Organizations:
Colleges and Universities, Hospitals and Other Health Care
Organizations, 880
LIQUIDATIONS
1 Introduction to Business Combinations and the Conceptual
Framework, 1
2 Accounting for Business Combinations, 40
3 Consolidated Financial Statements--Date of Acquisition, 82
4 Consolidated Financial Statements after Acquisition, 128
5 Allocation and Depreciation of Differences Between Implied
and Book Values, 213
6 Elimination of Unrealized Profit on Intercompany Sales of
Inventory, 297
7 Elimination of Unrealized Gains or Losses on Intercompany
Sales of Property and Equipment, 345
8 Changes in Ownership Interest, 396
9 Intercompany Bond Holdings and Miscellaneous Topics--
Consolidated Financial Statements, 404
10 Insolvency--Liquidation and Reorganization, 465
ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
11 International Accounting and the Global Economy, 501
12 Accounting for Foreign Currency Transactions and Hedging
Foreign Exchange Risk, 541
13 Translation of Financial Statements of Foreign Affiliates, 591
14 Reporting for Segments and for Interim Financial Periods, 639
PARTNERSHIP ACCOUNTING
15 Partnerships: Formation, Operation, and Ownership Changes, 675
FUND AND NONPROFIT ACCOUNTING
16 Partnership Liquidation, 723
17 Introduction to Fund Accounting, 754
18 Introduction to Accounting for State and Local Governmental
Units, 803
19 Accounting for Nongovernment Nonbusiness Organizations:
Colleges and Universities, Hospitals and Other Health Care
Organizations, 880