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Full Description
The 15th edition allows students to think critically, just as they will in their careers and preparing for the CPA exam. It provides a well-balanced appreciation of the accounting profession and focuses on past controversies and present resolutions. It shows the development of financial reporting as a product of intense and considered debate that continues today and will in the future. It is praised for its easy comprehension and engaging, lively and conversational tone, and has relatable examples from Forbes, Wall Street Journal and Bloomberg Business Week throughout. Discussion questions (like mini cases) help explain the issues in practical terms. Often these cases demonstrate to students why a topic is problematic and worth considering. Strong end of chapter questions like develop your skills help students master Research, Analysis, Spreadsheet and Communication needed to pass the CPA Exam. In Connect students have UWorld CPA Review questions, SmartBook, Integrated Excel and more!
Contents
Chapter 1: The Equity Method of Accounting for Investments
Chapter 2: Consolidation of Financial Information
Chapter 3: Consolidations—Subsequent to the Date of Acquisition
Chapter 4: Consolidated Financial Statements and Outside Ownership
Chapter 5: Consolidated Financial Statements—Intra-Entity Asset Transactions
Chapter 6: Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
Chapter 7: Consolidated Financial Statements—Ownership Patterns and Income Taxes
Chapter 8: Segment and Interim Reporting
Chapter 9: Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 10: Translation of Foreign Currency Financial Statements
Chapter 11: Worldwide Accounting Diversity and International Standards
Chapter 12: Financial Reporting and the Securities and Exchange Commission
Chapter 13: Accounting for Legal Reorganizations and Liquidations
Chapter 14: Partnerships: Formation and Operation
Chapter 15: Partnerships: Termination and Liquidation
Chapter 16: Accounting for State and Local Governments (Part 1)
Chapter 17: Accounting for State and Local Governments (Part 2)
Chapter 18: Accounting and Reporting for Private Not-for-Profit Entities
Chapter 19: Accounting for Estates and Trusts
