Advanced Accounting
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品牌: Paul M. FischerWilliam TaylorRita H. Cheng
基本信息出版社:South Western Educational Publishing; International ed of 10th revised ed (2011年2月10日)丛书名:Tenth Edition平装:1176页正文语种:英语ISBN:0538744014条形码:9780538744010商品尺寸:27.6 x 21.6 x 4 cm商品重量:2.1 KgASIN:0538744014商品描述内容简介Gain a solid understanding of even the most complex concepts with Fischer/Taylor/Cheng's ADVANCED ACCOUNTING, 10e, International Edition. Known for its comprehensive coverage of consolidations, derivatives, international accounting, and governmental and not-for-profit accounting, this market-leading text covers everything you need to better understand advanced topics and successfully prepare for the all-important CPA exam. Fully revised to incorporate the latest FASB statements and their impact on consolidations, ADVANCED ACCOUNTING, 10e, International Edition combines a strong foundation in theory with a hands-on, learn-by-example approach. Frequent actual examples common in today's accounting help you visualize how theories apply day-to-day. This edition's clear presentation style and variety of exercises and problems reinforce major concepts from each chapter and help you check your understanding before exams. ADVANCED ACCOUNTING, 10e, International Edition's unique horizontal approach to consolidations prepares you to work with the format most commonly used in today's business. A common coding for eliminations and adjustments helps you easily recall worksheet adjustments from one chapter to the next. Integrated coverage of Excel(r) with a step-by-step tutorial and Electronic Online Working Papers further refine your skills with this important business tool. Find the understanding you need for success on the CPA exam and your professional career with this leading, comprehensive, advanced accounting text.目录Part 1: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1. Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1: Possible New Consolidation Procedures Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions: Indirect and Mutual Holdings. Special Appendix 2: Leveraged Buyouts. Part 2: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 9. The International Accounting Environment Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures about Segments of an Enterprise. Part 3: PARTNERSHIPS. 13. Partnerships: Characteristics, Formation, and Accounting for Activities. 14. Partnerships: Ownership Changes and Liquidations. Part 4: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. 15. Governmental Accounting: The General Fund and the Account Groups. 16. Governmental Accounting: Other Governmental Funds, Proprietary Fund, and Fiduciary Funds. 17. Financial Reporting Issues. 18. Accounting for Private Not-for-Profit Organizations. 19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations. Part 5: FIDUCIARY ACCOUNTING. 20. Estates and Trusts: Their Nature and the Accountant's Role. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations Index.