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Advanced Financial Accounting,9780073526911
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Advanced Financial Accounting



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This is the 8th edition with a publication date of 9/23/2008.
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The eighth edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles used in a variety of business entities. The new edition continues to provide strong coverage based on continuous case examples that tie all of the disparate details of Advanced Accounting together for the students. The text is highly illustrated with complete presentations of worksheets, schedules, and financial states so that students can see the development of each topic. Inclusion of all recent FASB and GASB pronouncements and the continuing deliberations of the authoritative bodies provide a current and contemporary text for students preparing for the CPA Exam and current practice. The book's building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.

Table of Contents

Intercorporate Acquisitions and Investments in Other Entities
Reporting Intercorporate Interests
The Reporting Entity and Consolidated Financial Statements
Consolidation of Wholly Owned Subsidiaries
Consolidation of Less-Than-Wholly-Owen Subsidiaries
Intercompany Transfers Noncurrent Assets
Intercompany Inventory Transactions
Intercompany Indebtedness
Consolidation Ownership Issues
Additional Consolidation Reporting Issues
Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Multinational Accounting: Translation of Foreign Entity Statements
Segment and Interim Reporting
SEC Reporting
Partnerships: Formation, Operation, and Changes in Membership
Partnerships: Liquidation
Governmental Entities: Introduction and General Fund Accounting
Governmental Entities: Special Funds and Government-wide Financial Statements
Not-for-Profit Entities
Corporations in Financial Difficulty
Table of Contents provided by Publisher. All Rights Reserved.

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