Offer your students the most authoritative, comprehensive coverage of advanced accounting topics available with Fischer/Taylor/Cheng's ADVANCED ACCOUNTING:CONSOLIDATIONS, PARTNERSHIPS, AND GOVERMENT ACCOUNTING, 11E, International Edition. Fully revised to incorporate the latest FASB statements and their impact on consolidations, ADVANCED ACCOUNTING, 11E, International Edition combines sound theoretical foundations with a hands-on, learn-by-example approach that has established this text as the prominent leader in today's advanced accounting classrooms. ADVANCED ACCOUNTING: CONSOLIDATIONS, PARTNERSHIPS, AND GOVERMENT ACCOUNTING, 11E, International Edition, closely links theory and practice, helping students visualize the application of theories through numerous actual examples common in today's accounting. The text's proven focus on conceptual understanding and clear presentation style make even the most complex topics approachable.Proven end-of-chapter questions not only reinforce major concepts and issues from each chapter but they also challenge students to think critically and expand their reasoning skills. Only ADVANCED ACCOUNTING: CONSOLIDATIONS, PARTNERSHIPS, AND GOVERMENT ACCOUNTING, 11E, International Edition, uses a horizontal approach to consolidations, the format most commonly used in the business world. A common coding for eliminations and adjustments enables students to recallworksheet adjustments quickly from one chapter to the next. Integrated coverage of Excel® with a step-by-step tutorial and Electronic Online Working Papersprepare students to master this important business software tool. A trusted preparation resource for the CPA exam, ADVANCED ACCOUNTING, 11e, International Edition provides the knowledge your students need for successful professional careers in today's global economy. INDICE: 1. Business Combinations: New Rules for a Long-Standing Business Practice. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flows, EPS, and Taxation. 7. Special Issues in Accounting for an Investmentin a Subsidiary. 8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 1. Leveraged Buyouts. Special Appendix 2. Equity Method for Unconsolidated Investments. 9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures about Segments of an Enterprise. 13. Partnerships: Characteristics, Formation, and Accounting for Activities. 14. Partnerships: Ownership Changes and Liquidations. 15. Governmental Accounting: The General Fund and the Account Groups. 16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds. 17. Financial Reporting Issues. 18. Accounting for Private Not-for-Profit Organizations. 19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations. 20. Estates and Trusts: Their Nature and the Accountant's Role. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations.
- ISBN: 978-0-538-48029-1
- Editorial: South Western College
- Encuadernacion: Rústica
- Páginas: 1152
- Fecha Publicación: 03/10/2011
- Nº Volúmenes: 1
- Idioma: Inglés