Advanced Accounting / Edition 5

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Overview

Building upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition features more in-depth information about international accounting, the upcoming globalization of accounting standards, changes with FASB's, and the latest developments and differences between U.S. GAAP and IFRS. As always, the text also includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).
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Product Details

  • ISBN-13: 9781118022290
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/20/2011
  • Edition description: New Edition
  • Edition number: 5
  • Pages: 1072
  • Sales rank: 89,792
  • Product dimensions: 8.31 (w) x 9.92 (h) x 1.63 (d)

Meet the Author

Debra Jeter is an Associate Professor of Management in the Owen Graduate School of Management at Vanderbilt University. She received her Ph.D. in accounting from Vanderbilt University. Dr. Jeter has published articles in The Accounting Review, the Journal of Accounting and Economics, Auditing: A Journal of Practice and Theory, Contemporary Accounting research, and Accounting Horizons, as well as in popular magazines including Working Woman and Savvy. She has co-authored on previous book, "Managerial Cost Accounting: Planning and Control," and has written chapters in others. She has taught at both the graduate and undergraduate levels and is currently teaching financial accounting to masters' level students.
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Table of Contents

I: Accounting for Mergers, Acquisitions, and Liquidations.

1 Introduction to Business Combinations and the Conceptual Framework.

2 Accounting for Business Combinations.

3 Consolidated Financial Statements-Date of Acquisition.

4 Consolidated Financial Statements after Acquisition.

5 Allocation and Depreciation of Differences between Implied and Book Values.

6 Elimination of Unrealized Profit on Intercompany Sales of Inventory.

7 Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment.

8 Changes in Ownership Interest.

9 Intercompany Bond Holdings and Miscellaneous Topics-Consolidated Financial Statements.

10 Insolvency-Liquidation and Reorganization.

II: Accounting in the International Marketplace.

11. International Financial Reporting Standards.

12 Accounting for Foreign currency Transactions and Hedging Foreign Exchange Risk.

13 Translation of Financial Statements of Foreign Affiliates.

14 Reporting for Segments and for Interim Financial Periods.

III: Partnership Accounting.

15 Partnerships: Formation, Operation, and Ownership Changes.

16 Partnership Liquidation.

IV: Fund and Nonprofit Accounting.

17 Introduction to Fund Accounting.

18 Introduction to Accounting for State and Local Governmental Units.

19 Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and Other Health Care Organizations.

Glossary.

Appendix.

Index.

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