Advanced Financial Accounting
McGraw Hill Higher Education
978-0-07-297735-6 (ISBN)
- Titel erscheint in neuer Auflage
- Artikel merken
The Sixth Edition of "Advanced Financial Accounting", by Baker/Lembke/King continues its strong coverage of the topics, its well-known clarity of presentation, and its integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each new topic. In the chapters covering consolidation subsequent to the date of combination, the three alternative methods of the parent company's accounting for the investment - basic equity, cost, and fully adjusted equity - are presented in each chapter and appendices to provide the opportunity to cover the differences in the methods, and to see how the consolidated financial statements are the same regardless of the method the parent company uses to account for the investment. The two international chapters include a comprehensive discussion of accounting for foreign currency derivatives and other forms of derivatives, such as interest swaps and options used in today's business arena.
The governmental and not-for-profit chapters are comprehensive in their coverages of accounting and financial reporting for these entities, based on the most current GASB pronouncements. The text can be described as: very comprehensive in coverage of advanced accounting topics, extensively illustrated with worksheets and other learning tools, clearly written for students' learning, a very large variety of end-of-chapter materials for homework selections, and current and complete in its coverage of accounting and reporting standards from the FASB and the GASB. Because "Advanced Financial Accounting" is often taken by students who plan to take the CPA exam, numerous end-of-chapter materials are provided in the formats as tested on the CPA exam. A wide variety of multiple-choice questions, cases requiring written presentations, and other objective answer format materials is provided.
1Intercorporate Acquisitions and Investments in Other Entities2Reporting Intercorporate Interests3The Reporting Entity and Consolidated Financial Statements4Consolidation as of the Date of Acquisition5Consolidation Following Acquisition6Intercorporate Transfers: Noncurrent Assets7Intercompany Inventory Transactions8Intercompany Indebtedness9Consolidation Ownership Issues10Additional Consolidation Reporting Issues11Multinational Accounting: Foreign Currency Transactions and Financial Instruments12Multinational Accounting: Translation of Foreign Entity Statements13Segment and Interim Reporting14SEC Reporting15Partnerships: Formation, Operation, and Changes in Membership16Partnerships: Liquidation17Governmental Entities: Introduction and General Fund Accounting18Governmental Entities: Special Funds and Government-wide Financial Statements19Not-for-Profit Entities20Corporations in Financial Difficulty
| Erscheint lt. Verlag | 28.4.2004 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 203 x 254 mm |
| Gewicht | 2236 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 0-07-297735-3 / 0072977353 |
| ISBN-13 | 978-0-07-297735-6 / 9780072977356 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
aus dem Bereich
