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Full Description
Advanced Accounting encourages students to think critically about accounting, just as they will in their careers and as they prepare 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, considered debate that continues today. It is praised for its easy comprehension and engaging, lively tone. The discussion questions are designed to serve as mini-cases and demonstrate to students why a topic is problematic and worth considering in practical terms. Strong end of chapter questions, such as 'Develop Your Skills,' help students master the research, analysis, spreadsheet and communication skills needed to pass the CPA Exam.
Contents
1. The Equity Method of Accounting for Investments
2. Consolidation of Financial Information
3. Consolidations—Subsequent to the Date of Acquisition
4. Consolidated Financial Statements and Outside Ownership
5. Consolidated Financial Statements—Intra-Entity Asset Transactions
6. Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
7. Consolidated Financial Statements—Ownership Patterns and Income Taxes
8. Segment and Interim Reporting
9. Foreign Currency Transactions and Hedging Foreign Exchange Risk
10. Translation of Foreign Currency Financial Statements
11. Worldwide Accounting Diversity and International Standards
12. Financial Reporting and the Securities and Exchange Commission
13. Accounting for Legal Reorganizations and Liquidations
14. Partnerships: Formation and Operation
15. Partnerships: Termination and Liquidation
16. Accounting for State and Local Governments (Part 1)
17. Accounting for State and Local Governments (Part 2)
18. Accounting and Reporting for Private Not-for-Profit Entities
19. Accounting for Estates and Trusts
