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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