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Full Description
The Twelfth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated four-color presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about the complexities of modern business entities, and students must know how to deal with the accounting and reporting ramifications of issues such as:
- mergers and acquisitions
- new organizational structures
- accounting scandals related to complex transactions
- foreign activities of multinational firms
- operations of governmental and not-for-profit entities
- bankruptcies of major firms
- and more!
This edition continues to provide strong coverage of Advanced Accounting topics with clarity of presentation and integrated coverage based on continuous case examples. The text is complete with presentations of worksheets, schedules, and financial statements so students can see the development of each topic. Inclusion of recent FASB and GAAP pronouncements - and focus on the continuing deliberations of the authoritative bodies - provide the most current content for students preparing for the CPA examination and their future careers. Given the recent rapid pace of the authoritative bodies in dealing with major issues, the emphasis on currency and standards in Advanced Financial Accounting has become more important than ever for both students and aspiring professionals.
Contents
1. Intercorporate Acquisitions and Investments in Other Entities
2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3. The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
4. Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5. Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value
6. Intercompany Inventory Transactions
7. Intercompany Transfers of Services and Noncurrent Assets
8. Intercompany Indebtedness
9. Consolidation Ownership Issues
10. Additional Consolidation Reporting Issues
11. Multinational Accounting: Foreign Currency Transactions and Financial Instruments
12. Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
13. Segment and Interim Reporting
14. SEC Reporting Partnerships: Formation, Operation, and Changes in Membership
15. Partnerships: Liquidation
16. Governmental Entities: Introduction and General Fund Accounting
17. Governmental Entities: Special Funds and Governmentwide Financial Statements
18. Not-for-Profit Entities
19. Corporations in Financial Difficulty
