ISBN: 978-0-471-32775-2 January 2004 660 Pages
DescriptionThis text is intended for a senior level or graduate, one semeter course in advanced accounting. With coverage of the most commonly addressed advanced accounting topics, this text offers a current, concise treatment of advanced accounting. The consolidations chapters follow the Entity Concept – Full Goodwill approach, consistent with the latest FASB publications. The text emphasizes FARS accounting research and includes an instructional supplement on how to conduct
Chapter 2. Consolidation at the Date of Acquisition.
Chapter 3. Consolidation Subsequent to the Date of Acquisition.
Chapter 4. Intercompany Transactions.
Chapter 5. Foreign Currency Transactions.
Chapter 6. Foreign Currency Financial Statements.
Chapter 7. Partnership Formation, Operation, and Change in Ownership.
Chapter 8. Partnership Liquidation.
Chapter 9. Nongovernment not-for-Profit Organizations.
Chapter 10. State and Local Governments: Overview, Comprehensive Annual Financial Reports, and Government-Wide Statements.
Chapter 11. State and Local Governments: Accounting and Financial Reporting for Fund Groups.
Chapter 12. Government Colleges and Universities: Accounting and Reporting.
Supplement A. A Quick Guide to Accessing Databases for the Professional Accountant.
Supplement B. Special-Purpose Entities.
- This text has been written to reflect the new FASB standards per the exposure draft that was passed in 2003. · Partial Equity method employed throughout consolidation chapters (cost versus partial method compared in an appendix) · Four chapters covering important topic of business consolidations, one chapter on Foreign Currency Transactions, one chapter on Foreign Currency Financial Statements, two chapters on Partnerships, four on Government and Not-for-profit accounting plus supplements on Special Purpose Entities and Accounting Research · Intercompany Transactions efficiently covered in one chapter · Empasis on Accounting Research (end of chapter material icon and separate appendix at back of book) · Integrated use of databases, like