上級会計学(第13版・テキスト)<br>Advanced Accounting, Global Edition (13TH)

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上級会計学(第13版・テキスト)
Advanced Accounting, Global Edition (13TH)

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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 824 p.
  • 言語 ENG
  • 商品コード 9781292214597
  • DDC分類 657

Full Description

For undergraduate and graduate courses in advanced accounting.

Advanced Accounting is an in­-depth guide to accounting that reflects the most up-­to-­date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students 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 students and accounting practitioners alike will find this text useful in preparing or analysing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

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

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