Advanced Accounting, Global Edition

Höfundar: Floyd A. Beams; Bruce Bettinghaus; Joseph H. Anthony; Kenneth Smith (Útgáfa: 13)
Advanced Accounting, Global Edition

Kaup valmöguleikar

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.

Nánar um bókina

Útgefandi
Pearson International Content
ISBN
9781292214627
Print ISBN
9781292214597
Format
Page Fidelity (PDF)
Útgáfa
13
Höfundar
Floyd A. Beams; Bruce Bettinghaus; Joseph H. Anthony; Kenneth Smith
Tungumál
English
Útgefið
2017-08-02
Prent takmörkun á líftíma
100
Prent takmörkun
2
Afritunar takmörkun
2

Kaflar

  • 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
  • Consolidation Under the Cost Method
  • Chapter 5: Intercompany Profit Transactions—Inventories
  • Intercompany Inventory Transactions
  • Downstream and Upstream Sales
  • Unrealized Profits From Downstream Sales
  • Unrealized Profits From Upstream Sales
  • Consolidation Example—Intercompany Profits From Downstream Sales
  • Consolidation Example—Intercompany Profits From Upstream Sales
  • Appendix: SEC Influence on Accounting
  • The 1933 Securities Act
  • The Securities Exchange Act of 1934
  • The Sarbanes–Oxley Act
  • The Registration Statement for Security Issues
  • The Integrated Disclosure System
  • Sec Developments
  • Chapter 6: Intercompany Profit Transactions—Plant Assets
  • Intercompany Profits on Nondepreciable Plant Assets
  • Intercompany Profits on Depreciable Plant Assets
  • Plant Assets Sold at other than Fair Value
  • Consolidation Example—Upstream and Downstream Sales of Plant Assets
  • Inventory Purchased for Use as an Operating Asset
  • Chapter 7: Intercompany Profit Transactions—Bonds
  • Intercompany Bond Transactions
  • Constructive Gains and Losses on Intercompany Bonds
  • Parent Bonds Purchased by Subsidiary
  • Parent Purchases Subsidiary Bonds
  • Chapter 8: Consolidations—Changes in Ownership Interests
  • Acquisitions During an Accounting Period
  • Piecemeal Acquisitions
  • Sale of Ownership Interests
  • Changes in Ownership Interests from Subsidiary Stock Transactions
  • Stock Dividends and Stock Splits by a Subsidiary
  • Chapter 9: Indirect and Mutual Holdings
  • Affiliation Structures
  • Indirect Holdings—Father-Son-Grandson Structure
  • Indirect Holdings—Connecting Affiliates Structure
  • Mutual Holdings—Parent Stock Held by Subsidiary
  • Subsidiary Stock Mutually Held
  • Chapter 10: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Tax
  • Subsidiaries with Preferred Stock Outstanding
  • Parent and Consolidated Earnings Per Share
  • Subsidiary With Convertible Preferred Stock
  • Subsidiary With Options and Convertible Bonds
  • Income Taxes of Consolidated Entities
  • Income Tax Allocation
  • Separate-Company Tax Returns with Intercompany Gain
  • Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures
  • Business Combinations
  • Financial Statement Disclosures for Income Taxes
  • Chapter 11: Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
  • Comparison of Consolidation Theories
  • Illustration—Consolidation Under Parent-Company and Entity Theories
  • Push-Down Accounting and other Basis Considerations
  • Joint Ventures
  • Accounting for Variable Interest Entities
  • Chapter 12: Derivatives and Foreign Currency: Concepts and Common Transactions
  • Derivatives
  • Foreign Exchange Concepts and Definitions
  • Foreign Currency Transactions other than Forward Contracts
  • Chapter 13: Accounting for Derivatives and Hedging Activities
  • Accounting for Derivative Instruments and Hedging Activities
  • Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair-Value Hedge Accounting Using Int
  • Foreign Currency Derivatives and Hedging Activities
  • Chapter 14: Foreign Currency Financial Statements
  • Objectives of Translation and the Functional Currency Concept
  • Application of the Functional Currency Concept
  • Illustration: Translation
  • Illustration: Remeasurement
  • Hedging a Net Investment in a Foreign Entity
  • Chapter 15: Segment and Interim Financial Reporting
  • Segment Reporting
  • Interim Financial Reporting
  • Guidelines for Preparing Interim Statements
  • Chapter 16: Partnerships—Formation, Operations, and Changes in Ownership Interests
  • Nature of Partnerships
  • Initial Investments in a Partnership
  • Additional Investments and Withdrawals
  • Partnership Operations
  • Profit- and Loss-Sharing Agreements
  • Changes in Partnership Interests
  • Purchase of an Interest from Existing Partners
  • Investing in an Existing Partnership
  • Dissociation of a Continuing Partnership Through Death or Retirement
  • Limited Partnerships
  • Chapter 17: Partnership Liquidation
  • The Liquidation Process
  • Safe Payments to Partners
  • Installment Liquidations
  • Cash Distribution Plans
  • Insolvent Partners and Partnerships
  • Chapter 18: Corporate Liquidations and Reorganizations
  • Bankruptcy Reform Act of 1978
  • Liquidation
  • Illustration of a Liquidation Case
  • Reorganization
  • Financial Reporting During Reorganization
  • Financial Reporting for the Emerging Company
  • Illustration of a Reorganization Case
  • Chapter 19: An Introduction to Accounting for State and Local Governmental Units
  • Historical Development of Accounting Principles for State and Local Governmental Units
  • Overview of Basic Governmental Accounting Models and Principles
  • The Financial Reporting Entity
  • Comprehensive Annual Financial Report
  • Chapter 20: Accounting for State and Local Governmental Units—Governmental Funds
  • Recent Changes to Governmental Fund Accounting
  • The General Fund
  • Accounting for the General Fund
  • Permanent Funds
  • Capital Projects Funds
  • Special Assessment Activities
  • Debt Service Funds
  • Accounting for the Debt Service Fund
  • Governmental Fund Financial Statements
  • Preparing the Government-wide Financial Statements
  • Chapter 21: Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds
  • Proprietary Funds
  • Internal Service Funds
  • Enterprise Funds
  • Proprietary Fund Financial Statements
  • Fiduciary Funds
  • Preparing the Government-wide Financial Statements
  • Required Proprietary Fund Note Disclosures
  • Chapter 22: Accounting for Not-for-Profit Organizations
  • The Nature of Not-for-Profit Organizations
  • Not-for-Profit Accounting Principles
  • Voluntary Health and Welfare Organizations
  • “Other” Not-for-Profit Organizations
  • Nongovernmental Not-for-Profit Hospitals and other Health Care Organizations
  • Private Not-for-Profit Colleges and Universities
  • Chapter 23: Estates and Trusts
  • Creation of an Estate
  • Probate Proceedings
  • Administration of the Estate
  • Accounting for the Estate
  • Illustration of Estate Accounting
  • Accounting for Trusts
  • Estate Taxation
  • Glossary
  • Index
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
  • T
  • U
  • V
  • W