Advanced Accounting: International Version
Autor Floyd A. Beams, Robin P. Clement, Joseph H. Anthony, Suzanne Lowensohnen Limba Engleză Paperback – 29 feb 2008
This is a comprehensive textbook that addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards.
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Specificații
ISBN-13: 9780131358058
ISBN-10: 0131358057
Pagini: 864
Dimensiuni: 216 x 276 mm
Greutate: 1.74 kg
Ediția:10Nouă
Editura: Pearson Education
Colecția Pearson Education
Locul publicării:Upper Saddle River, United States
ISBN-10: 0131358057
Pagini: 864
Dimensiuni: 216 x 276 mm
Greutate: 1.74 kg
Ediția:10Nouă
Editura: Pearson Education
Colecția Pearson Education
Locul publicării:Upper Saddle River, United States
Cuprins
1. Business Combinations
2. Stock Investments-Investor Accounting and Reporting
3. An Introduction to Consolidated Financial Statements
4. Consolidation Techniques and Procedures
5. Intercompany Profit Transactions-Inventories
6. Intercompany Profit Transactions-Plant Assets
7. Intercompany Profit Transactions-Bonds
8. Consolidations-Changes in Ownership Interests
9. Indirect and Mutual Holdings
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
12. Foreign Currency Concepts and Transactions
13. Foreign Currency Financial Reporting
14. Segment and Interim Financial Reporting
15. Partnerships-Formation, Operations, and Changes in Ownership Interests
16. Partnership Liquidation
17. Corporate Liquidations and Reorganizations
18. An Introduction to Accounting for State and Local Governmental Units
19. Accounting for State and Local Governmental Units-Governmental Funds
20. Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds
21. Accounting for Not-for-Profit Organizations
22. Estates and Trusts
2. Stock Investments-Investor Accounting and Reporting
3. An Introduction to Consolidated Financial Statements
4. Consolidation Techniques and Procedures
5. Intercompany Profit Transactions-Inventories
6. Intercompany Profit Transactions-Plant Assets
7. Intercompany Profit Transactions-Bonds
8. Consolidations-Changes in Ownership Interests
9. Indirect and Mutual Holdings
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
12. Foreign Currency Concepts and Transactions
13. Foreign Currency Financial Reporting
14. Segment and Interim Financial Reporting
15. Partnerships-Formation, Operations, and Changes in Ownership Interests
16. Partnership Liquidation
17. Corporate Liquidations and Reorganizations
18. An Introduction to Accounting for State and Local Governmental Units
19. Accounting for State and Local Governmental Units-Governmental Funds
20. Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds
21. Accounting for Not-for-Profit Organizations
22. Estates and Trusts
Caracteristici
For undergraduate and graduate courses in advanced accounting.
A comprehensive textbook that addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards.
Student Orientation
An important feature of the tenth edition is the continued student orientation, striving to maintain an interesting and readable text to enhance the overall learning process and hold reader attention.
Electronic Supplements
To consolidate the chapters in the text, electronic supplements can be accessed by visiting www.prenhall.com/beams for immediate download. The supplements include assignment materials for these alternative methods so students can be prepared for consolidation assignments regardless of the method used by the parent company. Additional supplements include:
• Solutions manual
• Instructors manual
• Test item file
• PowerPoint presentations
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
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
Learning Objectives
The tenth edition retains the use of learning objectives throughout all chapters to allow students to focus their study time on the important concepts.
OTHER TOPICS OF DISTINCTION
• Assignments have also been updated to include additional research cases and simulation-type problems.
• Identification of names and parent and subsidiary companies beginning with P and S allowing immediate identification have been maintained.
A comprehensive textbook that addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards.
Student Orientation
An important feature of the tenth edition is the continued student orientation, striving to maintain an interesting and readable text to enhance the overall learning process and hold reader attention.
Electronic Supplements
To consolidate the chapters in the text, electronic supplements can be accessed by visiting www.prenhall.com/beams for immediate download. The supplements include assignment materials for these alternative methods so students can be prepared for consolidation assignments regardless of the method used by the parent company. Additional supplements include:
• Solutions manual
• Instructors manual
• Test item file
• PowerPoint presentations
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
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
Learning Objectives
The tenth edition retains the use of learning objectives throughout all chapters to allow students to focus their study time on the important concepts.
OTHER TOPICS OF DISTINCTION
• Assignments have also been updated to include additional research cases and simulation-type problems.
• Identification of names and parent and subsidiary companies beginning with P and S allowing immediate identification have been maintained.
Caracteristici noi
The following features have been updated in this edition:
• Integrative research cases and simulation problems.
• Ethics in financial accounting and reporting has been expanded reflecting recent accounting scandals.
• Descriptions have been added to all exercises and problems to permit easy identification.
• Coverage of derivative instruments and hedging activities have been revised and updated to permit easier understanding of these complex topics by the students.
The features below are brand new to this edition:
• Integrative research cases and simulation problems have been provided throughout the text.
• Chapters 12 and 13, covering accounting for derivatives and foreign currency transactions and translations have been substantially revised and rewritten. The redesign will allow students to better understand these complex topics.
• Coverage of ethics in financial accounting and reporting has been expanded reflecting recent accounting scandals. This includes coverage of provisions from Sarbanes-Oxley, where appropriate.
• All chapters have been updated to include coverage of the latest international reporting standards and issues, where appropriate.
• Chapters 1 through 11 have been updated to reflect the most recent FASB statements and interpretations related to consolidated financial reporting, under SFAS No. 141R and SFAS No. 160, including accounting for variable interest entities under FIN 46R. Fair value accounting under SFAS Nos. 157 and 159 has been added to all apopropriate sections of the text.
• Chapters 3 and 4 maintain detailed examples on how to prepare consolidation working papers using electronic spreadsheet software, again updated to include the effects of the revised consolidation standards. Students will find this especially useful, although instructors who prefer not to use class time on these mechanics will also benefit.
• Descriptions have been added to all exercises and problems to permit easy identification.
• Coverage of derivative instruments and hedging activities has been revised and updated to permit easier understanding of these complex topics by the students. Chapters 12 and 13 have been extensively revised.
• Integrative research cases and simulation problems.
• Ethics in financial accounting and reporting has been expanded reflecting recent accounting scandals.
• Descriptions have been added to all exercises and problems to permit easy identification.
• Coverage of derivative instruments and hedging activities have been revised and updated to permit easier understanding of these complex topics by the students.
The features below are brand new to this edition:
• Integrative research cases and simulation problems have been provided throughout the text.
• Chapters 12 and 13, covering accounting for derivatives and foreign currency transactions and translations have been substantially revised and rewritten. The redesign will allow students to better understand these complex topics.
• Coverage of ethics in financial accounting and reporting has been expanded reflecting recent accounting scandals. This includes coverage of provisions from Sarbanes-Oxley, where appropriate.
• All chapters have been updated to include coverage of the latest international reporting standards and issues, where appropriate.
• Chapters 1 through 11 have been updated to reflect the most recent FASB statements and interpretations related to consolidated financial reporting, under SFAS No. 141R and SFAS No. 160, including accounting for variable interest entities under FIN 46R. Fair value accounting under SFAS Nos. 157 and 159 has been added to all apopropriate sections of the text.
• Chapters 3 and 4 maintain detailed examples on how to prepare consolidation working papers using electronic spreadsheet software, again updated to include the effects of the revised consolidation standards. Students will find this especially useful, although instructors who prefer not to use class time on these mechanics will also benefit.
• Descriptions have been added to all exercises and problems to permit easy identification.
• Coverage of derivative instruments and hedging activities has been revised and updated to permit easier understanding of these complex topics by the students. Chapters 12 and 13 have been extensively revised.