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Advanced Accounting

by
Edition:
10th
ISBN13:

9780324379051

ISBN10:
0324379056
Format:
Hardcover
Pub. Date:
5/19/2008
Publisher(s):
Cengage Learning
List Price: $300.33

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Summary

Offer your students the most authoritative, comprehensive coverage of advanced accounting topics available with Fischer/Taylor/Cheng's ADVANCED ACCOUNTING, Tenth Edition. Fully revised to incorporate the latest FASB statements and their impact on consolidations, ADVANCED ACCOUNTING, Tenth Edition, combines sound theoretical foundations with a hands-on, learn-by-example approach that has established this text as the prominent leader in today's advanced accounting classrooms. ADVANCED ACCOUNTING, Tenth Edition, closely links theory and practice, helping students visualize the application of theories through numerous actual examples common in today's accounting. The text's proven focus on conceptual understanding and clear presentation style make even the most complex topics approachable. Proven end-of-chapter questions not only reinforce major concepts and issues from each chapter but they also challenge students to think critically and expand their reasoning skills. Only ADVANCED ACCOUNTING, Tenth Edition, uses a horizontal approach to consolidations, the format most commonly used in the business world. A common coding for eliminations and adjustments enables students to recall worksheet adjustments quickly from one chapter to the next. Integrated coverage of Excel? with a step-by-step tutorial and Electronic Online Working Papers prepare students to master this important business software tool. A trusted preparation resource for the CPA exam, ADVANCED ACCOUNTING, Tenth Edition, provides the knowledge your students need for successful professional careers in today's global economy.

Author Biography

Paul Marcus Fischer is Jerry Leer Professor of Accounting University of Wisconsin, Milwaukee.

Table of Contents

Combined Corporate Entities and Consolidations
Business Combinations: New Rules for a Long-Standing Business Practicep. 3
Consolidated Statements: Date of Acquisitionp. 57
Consolidated Statements: Subsequent to Acquisitionp. 115
Intercompany Transactions: Merchandise, Plant Assets, and Notesp. 199
Intercompany Transactions: Bonds and Leasesp. 261
Cash Flow, EPS, and Taxationp. 321
Special Issues in Accounting for an Investment in a Subsidiaryp. 371
Subsidiary Equity Transactions; Indirect and Mutual Holdingsp. 431
Multinational Accounting and Other Reporting Concerns
The International Accounting Environmentp. 503
Foreign Currency Transactionsp. 557
Translation of Foreign Financial Statementsp. 605
Interim Reporting and Disclosures about Segments of an Enterprisep. 669
Partnerships
Partnerships: Characteristics, Formation, and Accounting for Activitiesp. 715
Partnerships: Ownership Changes and Liquidationsp. 739
Governmental and Not-for-Profit Accounting
Governmental Accounting: The General Fund and the Account Groupsp. 779
Governmental Accounting: Other Governmental Funds, Proprietary-Funds, and Fiduciary Fundsp. 841
Financial Reporting Issuesp. 903
Accounting for Private Not-for-Profit Organizationsp. 951
Accounting for Not-for-Profit Colleges and Universities and Health Care Organizationsp. 991
Fiduciary Accounting
Estates and Trusts: Their Nature and the Accountant's Rolep. 1047
Debt Restructuring, Corporate Reorganizations, and Liquidationsp. 1077
Indexp. 1141
Table of Contents provided by Blackwell. All Rights Reserved.


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