Książki

For undergraduate and graduate courses in advanced accounting. 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 analysing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Advanced Accounting, Global Edition

• Brief Contents


• Contents


• Preface


• Chapter 1: Business Combinations


• Reasons For Business Combinations


• Antitrust Considerations


• Legal Form of Business Combinations


• Accounting Concept of Business Combinations


• Accounting for Combinations as Acquisitions


• Disclosure Requirements


• The Sarbanes?Oxley Act


• Appendix: Pooling of Interests Accounting


• Chapter 2: Stock Investments?Investor Accounting and Reporting


• Accounting for Stock Investments


• Equity Method?A One-Line Consolidation


• Investment in a Step-by-Step Acquisition


• Sale of an Equity Interest


• Stock Purchases Directly from the Investee


• Investee Corporation With Preferred Stock


• Discontinued Operations and other Considerations


• Disclosures for Equity Investees


• Testing Goodwill for Impairment


• Chapter 3: An Introduction to Consolidated Financial Statements


• Business Combinations Consummated Through Stock Acquisitions


• Consolidated Balance Sheet at Date of Acquisition


• Consolidated Balance Sheets After Acquisition


• Assigning Excess to Identifiable Net Assets and Goodwill


• Consolidated Income Statement


• Push-Down Accounting


• Preparing a Consolidated Balance Sheet Worksheet


• Chapter 4: Consolidation Techniques and Procedures


• Consolidation Under the Equity Method


• Locating Errors


• Excess Assigned to Identifiable Net Assets


• Consolidated Statement of Cash Flows


• Preparing a Consolidation Worksheet


• Appendix A: Trial Balance Workpaper Format


• Consolidation Example?Trial Balance Format and Equity Method


• Appendix B: Preparing Consolidated Statements when Parent Uses Either the Incomplete Equity Method o


• Consolidation Under an Incomplete Equity Method