4. Auflage - Februar 2010
71,90 Euro
2010. 856 Seiten, Softcover
ISBN-10: 0-470-55308-1
ISBN-13: 978-0-470-55308-4 - John Wiley & Sons

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Kurzbeschreibung
Designed for a senior level course, this text covers the conceptual and technical aspects of advanced accounting. Reflecting the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast" method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.

Aus dem Inhalt
ACCOUNTING FOR MERGERS, ACQUISITIONS, AND

LIQUIDATIONS

1 Introduction to Business Combinations and the Conceptual

Framework, 1

2 Accounting for Business Combinations, 40

3 Consolidated Financial Statements--Date of Acquisition, 82

4 Consolidated Financial Statements after Acquisition, 128

5 Allocation and Depreciation of Differences Between Implied

and Book Values, 213

6 Elimination of Unrealized Profit on Intercompany Sales of

Inventory, 297

7 Elimination of Unrealized Gains or Losses on Intercompany

Sales of Property and Equipment, 345

8 Changes in Ownership Interest, 396

9 Intercompany Bond Holdings and Miscellaneous Topics--

Consolidated Financial Statements, 404

10 Insolvency--Liquidation and Reorganization, 465

ACCOUNTING IN THE INTERNATIONAL MARKETPLACE

11 International Accounting and the Global Economy, 501

12 Accounting for Foreign Currency Transactions and Hedging

Foreign Exchange Risk, 541

13 Translation of Financial Statements of Foreign Affiliates, 591

14 Reporting for Segments and for Interim Financial Periods, 639

PARTNERSHIP ACCOUNTING

15 Partnerships: Formation, Operation, and Ownership Changes, 675

FUND AND NONPROFIT ACCOUNTING

16 Partnership Liquidation, 723

17 Introduction to Fund Accounting, 754

18 Introduction to Accounting for State and Local Governmental

Units, 803

19 Accounting for Nongovernment Nonbusiness Organizations:

Colleges and Universities, Hospitals and Other Health Care

Organizations, 880