Advanced Accounting （13TH）

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Advanced Accounting （13TH）

Beams, Floyd/ Anthony, Joseph/ Bettinghaus, Bruce

ウェブストア価格 ¥70,283（本体¥63,894）
Pearson（2017/06発売）
外貨定価 US$ 346.65
ポイント 638pt

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製本 Hardcover:ハードカバー版／ページ数 832 p.
言語 ENG
商品コード 9780134472140
DDC分類 657

Full Description

For undergraduate and graduate courses in advanced accounting.

Practical learning and real-world application in accounting

Advanced Accounting is an in¿-depth guide to accounting that reflects the most up-¿to-¿date business developments. This comprehensive textbook teaches you practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition gives you a better learning experience by providing real-world context. You will learn how to apply key accounting concepts through studying real¿-world examples, such as reports from popular companies, and up-¿to¿-date coverage of businesses. Accounting practitioners will find this text useful in preparing or analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

Brief Contents

Business Combinations
Stock Investments-Investor Accounting and Reporting
An Introduction to Consolidated Financial Statements
Consolidation Techniques and Procedures
Intercompany Profit Transactions-Inventories
Intercompany Profit Transactions-Plant Assets
Intercompany Profit Transactions-Bonds
Consolidations-Changes in Ownership Interests
Indirect and Mutual Holdings
Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
Derivatives and Foreign Currency: Concepts and Common Transactions
Accounting for Derivatives and Hedging Activities
Foreign Currency Financial Statements
Segment and Interim Financial Reporting
Partnerships-Formation, Operations, and Changes in Ownership Interests
Partnership Liquidation
Corporate Liquidations and Reorganizations
An Introduction to Accounting for State and Local Governmental Units
Accounting for State and Local Governmental Units-Governmental Funds
Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds
Accounting for Not-for-Profit Organizations
Estates and Trusts