- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
This text is intended for a senior level or graduate, one semeter course in advanced accounting. With coverage of the most commonly addressed advanced accounting topics, this text offers a current, concise treatment of advanced accounting. The consolidations chapters follow the Entity Concept - Full Goodwill approach, consistent with the latest FASB publications. The text emphasizes FARS accounting research and includes an instructional supplement on how to conduct FARS and other database searches. Taking a macro approach and then relating it back to an application, the text emphasizes the "why" behind accounting, in addition to the procedural methods. The authors currently teach the course at their respective institutions and have been using this material in the classroom for several years.
Contents
Chapter 1. Introduction to Business Combinations. Chapter 2. Consolidation at the Date of Acquisition.
Chapter 3. Consolidation Subsequent to the Date of Acquisition.
Chapter 4. Intercompany Transactions.
Chapter 5. Foreign Currency Transactions.
Chapter 6. Foreign Currency Financial Statements.
Chapter 7. Partnership Formation, Operation, and Change in Ownership.
Chapter 8. Partnership Liquidation.
Chapter 9. Nongovernment not-for-Profit Organizations.
Chapter 10. State and Local Governments: Overview, Comprehensive Annual Financial Reports, and Government-Wide Statements.
Chapter 11. State and Local Governments: Accounting and Financial Reporting for Fund Groups.
Chapter 12. Government Colleges and Universities: Accounting and Reporting.
Supplement A. A Quick Guide to Accessing Databases for the Professional Accountant.
Supplement B. Special-Purpose Entities.
Glossary.
Index.
