9780077240578

Fundamentals of Advanced Accounting with FASB 141R Update Supplement

by
  • ISBN13:

    9780077240578

  • ISBN10:

    007724057X

  • Edition: 2nd
  • Format: Hardcover
  • Copyright: 12/17/2007
  • Publisher: McGraw-Hill/Irwin
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List Price: $207.70

Summary

Fundamentals of Advanced Accounting,2/e is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. Typically, this course covers 5-6 consolidations chapters, two foreign currency chapters, two partnership chapters, and 2-3 governmental and not-for-profit chapters.Fundamentals of Advanced Accountingboasts the same great assets that have made the authors' longer Advanced Accounting a success, including the incorporation of the latest FASB pronouncements, the integration of skill preparation for the new CPA exam, and of course, great authorship. This edition also includes an update on the Financial Accounting Standard Board (FASB), in conjunction with the International Accounting Standards Board, which enacted the following two statements of financial accounting standards (SFAS) that will affect significantly the accounting and financial reporting for business combinations:SFAS 141R, "Business Combinations" (to replace SFAS 141).SFAS 160, "Noncontrolling Interests and Consolidated Financial Statements" (to replace Accounting Research Bulletin 51).

Table of Contents

The Equity Method of Accounting for Investments
Consolidation of Financial Information
Consolidations
Subsequent to the Date of Acquisition
Consolidated Financial Statements and Outside Ownership
Consolidated Financial Statements
Intercompany Asset Transactions
Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues
Foreign Currency Transactions and Hedging Foreign Exchange Risk
Translation of Foreign Currency Financial Statements
Partnerships: Formation and Operation
Partnerships: Termination and Liquidation
Accounting for State and Local Governments, Part I
Accounting for State and Local Governments, Part II
Table of Contents provided by Publisher. All Rights Reserved.

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