內容簡介
內容簡介 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 analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting. Real-world examples explain accounting via excerpts from the popular business press and references to familiar real-world companies, institutions, and events. Some companies featured include American Airlines, Compaq Computer Corporation, and DaimlerChrysler.
產品目錄
產品目錄 Ch 1 Business CombinationsCh 2 Stock Investments–Investor Accounting and ReportingCh 3 An Introduction to Consolidated Financial StatementsCh 4 Consolidation Techniques and ProceduresCh 5 Intercompany Profit Transactions–InventoriesCh 6 Intercompany Profit Transactions–Plant AssetsCh 7 Intercompany Profit Transactions–BondsCh 8 Consolidations–Changes in Ownership InterestsCh 9 Indirect and Mutual HoldingsCh10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income TaxationCh11 Consolidation Theories, Push-Down Accounting, and Corporate Joint VenturesCh12 Derivatives and Foreign Currency: Concepts and Common TransactionsCh13 Accounting for Derivatives and Hedging ActivitiesCh14 Foreign Currency Financial StatementsCh15 Segment and Interim Financial ReportingCh16 Partnerships–Formation, Operations, and Changes in Ownership InterestsCh17 Partnership LiquidationCh18 Corporate Liquidations and ReorganizationsCh19 An Introduction to Accounting for State and Local Governmental UnitsCh20 Accounting for State and Local Governmental Units–Governmental FundsCh21 Accounting for State and Local Governmental Units–Proprietary and Fiduciary FundsCh22 Accounting for Not-for-Profit OrganizationsCh23 Estates and Trusts