Advanced Financial Accounting

by BAKER

• ISBN13: 9780073526911
• ISBN10: 0073526916
• Edition: 8th
• Format: Hardcover
• Copyright: 2008-09-23
• Publisher: McGraw-Hill/Irwin

Summary

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.