- Wydawnictwo: McGraw-Hill
- Data wydania: 13 grudnia 2010
- Liczba stron: 1120
- Richard Baker
- Theodore Christensen
- David Cottrell
The Ninth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. This edition continues to provide strong coverage of advanced accounting topics, with clarity of presentation and integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each topic. Inclusion of all recent FASB and GASB pronouncements and the continuing deliberations of the authoritative bodies provide a current and contemporary text for students preparing for the CPA Examination and current practice. This has become especially important given the recent rapid pace of the authoritative bodies in dealing with major issues having far-reaching The book's building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.
The key strengths of this text are the clear and readable discussions of concepts and the detailed demonstrations of concepts through illustrations and explanations. The many favorable responses to prior editions from both students and instructors confirm our belief that clear presentation and comprehensive illustrations are essential to learning the sophisticated topics in an advanced accounting course.
Table of contents
Chapter 1: Intercorporate Acquisitions and Investments in Other Entities Chapter 2: Reporting Intercorporate Interests Chapter 3: The Reporting Entity and Consolidated Financial Statements Chapter 4: Consolidation of Wholly Owned Subsidiaries Chapter 5: Consolidation of Less-Than-Wholly-Owen Subsidiaries Chapter 6: Intercompany Transfers Noncurrent Assets Chapter 7: Intercompany Inventory Transactions Chapter 8: Intercompany Indebtedness Chapter 9: Consolidation Ownership Issues Chapter 10: Additional Consolidation Reporting Issues Chapter 11: Multinational Accounting: Foreign Currency Transactions and Financial Instruments Chapter 12: Multinational Accounting: Translation of Foreign Entity Statements Chapter 13: Segment and Interim Reporting Chapter 14: SEC Reporting Chapter 15: Partnerships: Formation, Operation, and Changes in Membership Chapter 16: Partnerships: Liquidation Chapter 17: Governmental Entities: Introduction and General Fund Accounting Chapter 18: Governmental Entities: Special Funds and Government-wide Financial Statements Chapter 19: Not-for-Profit Entities Chapter 20: Corporations in Financial Difficulty