Advanced Accounting, 2nd Edition

by Debra C. Jeter (Vanderbilt University ); Paul Chaney (Vanderbilt University )

• ISBN13: 9780471218524
• ISBN10: 0471218529
• Edition: 2nd
• Format: Hardcover
• Copyright: 2003-09-01
• Publisher: Wiley

Summary

YOUR GUIDE TO CURRENT STANDARDS AND RECORDING METHODS Whether you're dealing with business combinations, foreign currency translations, or consolidated financial statements, you may face a variety of recording methods in professional accounting practice. With this Second Edition of Debra Jeter and Paul Chaney's ADVANCED ACCOUNTING. You'll have easy access to the three main recording techniques as well as clear coverage that reflects current FASB and GASB pronouncements. Keep all three recording methods, right at your fingertips Chapters clearly delineate the three recording methods: (1) cost method; (2) partial equity method; and (3) complete equity method. Colored tabs help you quickly identify each method. Learn the methods you want. Keep the others for future reference. Stay current with new trends and standards A new chapter on debt restructuring and liquidation addresses the increasing numbers of U.S. companies struggling for survival in an economic downturn. Reflects major changes brought about by SGAS No. 133, 141 and 142. Discusses recent developments in the wake of the accounting scandals of 2001 and 2002. Test your understanding and connect concepts to the real world "In the News items help you connect the material to real stories from the popular press. "Implications for Business is a new feature where contributing authors from related disciplines provide insights into recent developments in areas such as exchange rates, derivatives, and government reporting. "New Test Your Knowledge questions within each chapter allow students to test their understanding of concepts before moving on to new ideas and topics.

Table of Contents

I. Accounting For Mergers, Acquisitions, And Liquidations

Chapter 1. Introduction to Business Combinations.

Chapter 2. Acquisition of Net Assets .

Chapter 3. Consolidated Financial Statements – Date of Acquisition.

Chapter 4. Consolida