Advanced Accounting. Cet article n’est pas disponible.Advanced Accounting

This text discusses the underlying theory and application of business combinations, consolidated financial statements, foreign currency transactions, partnerships, and accounting for non-business organizations. Updated to reflect the application of FASB 96 to all aspects of the effects of deferred tax considerations on consolidated financial statements and on reporting investments using the equity method, the book emphasizes the cost method which is compatible with the new FASB statements on consolidations. Selected exercises, questions and problems are adapted from the CPA exam, and vertical format of illustrations and work papers add to the ease of presentation. The text is also fully illustrated to clarify the material being presented, and a study guide is available to aid student understanding.

Designed for a senior level course in advanced accounting, thistext delivers a balanced and detailed approach to the conceptualand technical aspects of advanced accounting. Reflective of thecurrent state of the international accounting landscape, this newedition discusses the upcoming globalization of accountingstandards with frequent references to the FASB s newCodification system and with a compare and contrast method for explaining the differences between U.S. GAAP and IFRS.

In addition, Advanced Accounting includes comprehensivecoverage of all three methods of consolidated financial reporting(cost, partial equity, complete equity). Authored with both thestudent and teacher in mind, margin icons and labels distinguishall three methods and other pedagogical features.