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Advanced Accounting(11版)

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  • Advanced Accounting(11版)

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    內容簡介

      1. Provide real-world context: (1) Accounting in the Real World. All chapters contain excerpts from the popular business press and references to familiar real-world companies, institutions, and events. Some companies featured are: American Airlines、Compaq Computer Corporation、Daimler-Chrysler. (2) Annual Reports. Examples are taken from annual reports of well-known companies and governmental and non-profit institutions to illustrate key concepts and maintain student interest. Companies include: Sea Corporation、Pac Corporation、Acme Corporation.

      2. New Standards. All chapters have been updated to include coverage of the latest international reporting standards and issues, where appropriate. As U.S. and international reporting standards move toward greater harmonization, the international coverage continues to expand in the eleventh edition.

      3. NEW! The governmental and not-for-profit chapters have been updated to include all standards through GASB No. 59. These chapters have also been enhanced with illustrations of the financial statements from Golden, Colorado. Coverage now includes service efforts and accomplishments, and post-employment benefits other than pensions. Chapter 20 includes an exhibit with t-accounts to help students follow the governmental fund transactions and their financial statement impact.

    作者簡介

    Floyd A. Beams

      現職:Virginia Polytechnic Institute

    Joseph H. Anthony

      現職:Michigan State University

    Bruce Bettinghaus

      現職:Grand Valley State University

    Kenneth Smith

      現職:University of Washington

     

    目錄

    Ch 1 Business Combinations
    Ch 2 Stock Investments—Investor Accounting and Reporting
    Ch 3 An Introduction to Consolidated Financial Statements
    Ch 4 Consolidation Techniques and Procedures
    Ch 5 Intercompany Profit Transactions—Inventories
    Ch 6 Intercompany Profit Transactions—Plant Assets
    Ch 7 Intercompany Profit Transactions—Bonds
    Ch 8 Consolidations—Changes in Ownership Interests
    Ch 9 Indirect and Mutual Holdings
    Ch10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
    Ch11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
    Ch12 Derivatives and Foreign Currency Concepts and Common Transactions
    Ch13 Accounting for Derivatives and Hedging Activities
    Ch14 Foreign Currency Financial Statements
    Ch15 Segment and Interim Financial Reporting
    Ch16 Partnerships—Formation, Operations, and Changes in Ownership Interests
    Ch17 Partnership Liquidation
    Ch18 Corporate Liquidations and Reorganizations
    Ch19 An Introduction to Accounting for State and Local Governmental Units
    Ch20 Accounting for State and Local Governmental Units—Governmental Funds
    Ch21 Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds
    Ch22 Accounting for Not-for-Profit Organizations
    Ch23 Estates and Trusts 

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