Advanced accounting

Table of Contents
Business Combinations

Stock Investments–Investor Accounting and Reporting

An Introduction to Consolidated Financial Statements

Consolidation Techniques and Procedures

Intercompany Profit Transactions–Inventories

Intercompany Profit Transactions–Plant Assets

Intercompany Profit Transactions–Bonds

Consolidations–Changes in Ownership Interests

Indirect and Mutual Holdings

Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation

Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures

Derivatives and Foreign Currency: Concepts and Common Transactions

Accounting for Derivatives and Hedging Activities

Foreign Currency Financial Statements

Segment and Interim Financial Reporting

Partnerships–Formation, Operations, and Changes in Ownership Interests

Partnership Liquidation

Corporate Liquidations and Reorganizations

An Introduction to Accounting for State and Local Governmental Units

Accounting for State and Local Governmental Units–Governmental Funds

Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds

Accounting for Not-for-Profit Organizations

Estates and Trusts

Overview
Description
For undergraduate and graduate courses in advanced accounting.


Practical learning and real-world application in 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 analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.