This in-depth presentation of consolidation explains each topic with a discussion of contemporary accounting theory and practice. An abundance of examples and illustrations―e.g. partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.―are integrated throughout the text to support concepts described in the narrative. Now updated with the latest FASB material, and a special package with GASB Statement 34 is available.
Floyd A. Beams, PH. D., is Professor Emeritus of Accounting at Virginia Tech. He holds B.S. and M.A. degrees in Business Administration from the University of Nebraska and a Ph.D. in Accounting from the University of Illinois. His journal articles have appeared in The Accounting Review, Journal of Accounting, Auditing and Finance, Journal of Accountancy, The Atlantic Economic Review, Management Accounting, and others, and have included topics on accounting theory, social accounting, financial reporting, income measurement, auditing, and cost accounting. Professor Beams has written a number of continuing professional education courses for the American Institute of Certified Public Accountants and was a frequent speaker for Virginia Tech's Accounting and Auditing Conference and Trends in the Education of Accountants seminar. He is a member of the American Accounting Association and the Institute of Management Accountants, and has served on various committees for both organizations. He received the National Association of Accountants' Lybrand Bronze Medal Award for outstanding contribution to accounting literature, a Distinguished Career in Accounting Award from the Virginia Society of CPAs, and the Virginia Outstanding Accounting Educator award from the Carman G. Blough student chapter of the Institute of Management Accountants.
Joseph H. Anthony, Associate Professor of Accounting, The Eli Broad College of Business, Michigan State University. B.A. 1971, M.S. 1974, Pennsylvania State University, Ph.D. 1984, The Ohio State University.
Professor Anthony joined the Michigan State University faculty in 1983. He is a Certified Public Accountant, a member of the American Accounting Association, American Institute of Certified Public Accountants, American Finance Association and Canadian Academic Accounting Association. He has been recognized as a Lilly Foundation Faculty Teaching Fellow, and as the MSU Accounting Department's Outstanding Teacher in 1998-99.
Professor Anthony teaches a variety of courses, including undergraduate introductory, intermediate, and advanced financial accounting. He also teaches financial accounting theory and financial statement analysis at the masters level, as well as financial accounting courses in the Executive MBA programs, and a doctoral seminar in financial accounting and capital markets research. He has previously co-authored an introductory financial accounting textbook.
Professor Anthony's research interests include financial statement analysis, corporate reporting, and the impact of accounting information in the securities markets. He has published a number of articles in leading accounting and finance journals, including The Journal of Accounting & Economics, The Journal of Finance, Contemporary Accounting Research, The Journal of Accounting, Auditing, & Finance, and Accounting Horizons.
Robin P. Clement, is an Instructor of Accounting in the Ourso College of Business Administration at Louisiana State University. She holds a bachelor degree in Accounting from The Ohio State University, an MBA from the University of Wisconsin-Milwaukee, and a Ph.D. from Michigan State University. Dr. Clement has taught at The University of Wisconsin-Milwaukee, Michigan State University, and Tulane University. Her area of specialty is financial accounting, having taught master's level Financial Accounting theory, Intermediate Accounting, and Advanced Accounting. Dr. Clement serves as the faculty adviser for the LSU chapter of Beta Alpha Psi. Dr. Clement has published A Study Guide for Financial Accounting: In an Economic Context with Joseph H. Anthony, currently in its 5th edition. Dr. Clement is also a member of the American Accounting Association.
Suzanne Lowensohn, PH.D., CPA, is an Assistant Professor of Accounting at Colorado State University. She earned a Ph.D. from the University of Miami and a Masters of Accountancy from the University of South Florida. Suzanne's research interests include governmental accounting, governmental auditing, and managerial accounting. She has published articles in such journals as Journal of Accounting and the Public Interest, Journal of Accounting and Finance Research, Research in Accounting Regulation, and Behavioral Research In Accounting.
Suzanne's professional activities include membership in the American Accounting Association, the Government Finance Officers Association, the Association of Government Accountants, and the Institute of Management Accountants.
Suzanne enjoys sports, traveling, and spending time with her husband, Tom, and two children, Grant and Tara.
