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The Twelfth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated four-color 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 complexities of modern business entities, and students must know how to deal with the accounting and reporting ramifications of issues such as: mergers and acquisitions new organizational structures accounting scandals related to complex transactions foreign activities of multinational firms operations of governmental and not-for-profit entities bankruptcies of major firms and more! 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 complete with presentations of worksheets, schedules, and financial statements so students can see the development of each topic. Inclusion of recent FASB and GAAP pronouncements - and focus on the continuing deliberations of the authoritative bodies - provide the most current content for students preparing for the CPA examination and their future careers. Given the recent rapid pace of the authoritative bodies in dealing with major issues, the emphasis on currency and standards in Advanced Financial Accounting has become more important than ever for both students and aspiring professionals.
Ch. 2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
Ch. 3 The Reporting Entity and the Consolidation of Less-than-WhollyOwned Subsidiaries with No Differential
Ch. 4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
Ch. 5 Consolidation of Less-than-WhollyOwned Subsidiaries Acquired at More than Book Value
Ch. 6 Intercompany Inventory Transactions
Ch. 7 Intercompany Transfers of Services and Noncurrent Assets
Ch. 8 Intercompany Indebtedness
Ch. 9 Consolidation Ownership Issues
Ch. 10 Additional Consolidation Reporting Issues
Ch. 11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Ch. 12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Ch. 13 Segment and Interim Reporting
Ch. 14 SEC Reporting
Ch. 15 Partnerships: Formation, Operation, and Changes in Membership
Ch. 16 Partnerships: Liquidation
Ch. 17 Governmental Entities: Introduction and General Fund Accounting
Ch. 18 Governmental Entities: Special Funds and Governmentwide Financial Statements
Ch. 19 Not-for-Profit Entities
Ch. 20 Corporations in Financial Difficulty
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