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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. This edition 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 The book’s building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.
Language: English
ISBN-10: 0078025621
ISBN-13: 978-0078025624
ISBN-13: 9780078025624
Author: Theodore Christensen, David Cottrell, Richard Baker
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Table of Content:
Chapter 1: Intercorporate Acquisitions and Investments in Other Entities
Chapter 2: Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
Chapter 3: The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
Chapter 4: Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
Chapter 5: Consolidation of Less-Than-Wholly-Owen Subsidiaries Acquired at More than Book Value
Chapter 6: Intercompany Inventory Transactions
Chapter 7: Intercompany Transfers of Noncurrent Assets and Services
Chapter 8: Intercompany Indebtedness
Chapter 9: Consolidation Ownership Issues
Chapter 10: Additional Consolidation Reporting Issues
Chapter 11: Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Chapter 12: Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Chapter 13: Segment and Interim Reporting
Chapter 14: SEC Reporting
Chapter 15: Partnerships: Formation, Operation, and Changes in Membership
Chapter 16: Partnerships: Liquidation
Chapter 17: Governmental Entities: Introduction and General Fund Accounting
Chapter 18: Governmental Entities: Special Funds and Government-wide Financial Statements
Chapter 19: Not-for-Profit Entities
Chapter 20: Corporations in Financial Difficulty
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