Advanced Accounting / Edition 6by Paul M. Fischer
Pub. Date: 10/28/1994
Publisher: Cengage South-Western
Completely updated to reflect all of the latest FASB pronouncements, it is an excellent preparation resource for the CPA exam. Advanced Accounting also provides students with the tools they need to pursue
Advanced Accounting, 8e offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics of any text on the market.
Completely updated to reflect all of the latest FASB pronouncements, it is an excellent preparation resource for the CPA exam. Advanced Accounting also provides students with the tools they need to pursue professional careers in a global economy. This is the only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in the business world.
- Cengage South-Western
- Publication date:
- Edition description:
- Older Edition
- Product dimensions:
- 8.36(w) x 9.44(h) x 1.76(d)
Table of ContentsPART 1: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1. Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures-Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions, Indirect and Mutual Holdings. Special Appendix 2. Possible New Consolidation Procedures-Changes in Parent and Subsidiary Equity. Special Appendix 3. Leveraged Buyouts. PART 2: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 9. The International Accounting Environment. Module: Derivatives and Accounting Related Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures About Segments of an Enterprise. PART 3: PARTNERSHIPS. 13. Partnerships: Characteristics, Formation, and Accounting for Activities. 14. Partnerships: Ownership Changes and Liquidations. PART 4: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. 15. Governmental Fund Activities. 16. Proprietary and Fiduciary Fund Activities. 17. Financial Reporting Issues. 18. Accounting for Not-for-Profit Organizations. 19. Accounting for Not-for-Profit, Colleges and Universities and Private Health Care Organizations. PART 5: FIDUCIARY ACCOUNTING. 20. Estates and Trusts: Their Nature and the Accountant'sRole. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations. Index. Check Figures.
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