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Advanced Financial Accounting 10th Edition



Advanced Financial Accounting 10th Edition

Author: Theodore E. Christensen, David M Cottrell, Richard E Baker

Publisher: McGraw-Hill Education

Genres:

Publish Date: March 20, 2013

ISBN-10: 0078025621

Pages: 1120

File Type: PDF

Language: English

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Book Preface

The Tenth 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. Every day, the business press carries stories about the merger and acquisition mania, the complexities of modern business entities, new organizational structures for conducting business, accounting scandals related to complex business transactions, the foreign activities of multinational firms, the operations of governmental and not-for-profit entities, bankruptcies of major firms, and other topics typically included in advanced accounting. Accountants must understand and know how to deal with the accounting and reporting ramifications of these issues.

OVERVIEW

The Tenth Edition of Advanced Financial Accounting 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 implications. An overview of the contents and organization for the Tenth Edition is illustrated below.

Multi-Corporate Entities

Business Combinations
1 Intercorporate Acquisitions and Investments in Other Entities Consolidation Concepts and Procedures
2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3 The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5 Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More thanBook Value Intercompany Transfers
6 Intercompany Inventory Transactions
7 Intercompany Transfers of Noncurrent Assets and Services
8 Intercompany Indebtedness Additional Consolidation Issues
9 Consolidation Ownership Issues
10 Additional Consolidation Reporting Issues

Multinational Entities
Foreign Currency Transactions
11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments Translation of Foreign Statements
12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Reporting Requirements
Segment and Interim Reporting
13 Segment and Interim Reporting
SEC Reporting
14 SEC Reporting

Partnerships
Formation, Operation, Changes
15 Partnerships: Formation, Operation, and Changes in Membership Liquidation
16 Partnerships: Liquidation
Governmental and Not-for-Profit Entities
Governmental Entities
17 Governmental Entities: Introduction and General Fund Accounting
Special Funds
18 Governmental Entities: Special Funds and Government-wide Financial Statements Not-for-Profit
19 Not-for-Profit Entities Corporations in Financial Difficulty
20 Corporations in Financial Difficulty


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