Advanced Financial Accounting (Int'l Ed) - Brossura

Cottrell, David; Baker, Richard; Christensen, Theodore

Brossura

ISBN 10: 1259010627 ISBN 13: 9781259010620

Casa editrice: McGraw-Hill Education / Asia, 2013

Riassunto

The Tenth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. This edition continues to provide strong coverage of advanced accounting topics, with clarity of presentation and integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each topic. Inclusion of all recent FASB and GASB pronouncements and the continuing deliberations of the authoritative bodies provide a current and contemporary text for students preparing for the CPA Examination and current practice. This has become especially important given the recent rapid pace of the authoritative bodies in dealing with major issues having far-reaching The book's building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.

The key strengths of this text are the clear and readable discussions of concepts and the detailed demonstrations of concepts through illustrations and explanations. The many favorable responses to prior editions from both students and instructors confirm our belief that clear presentation and comprehensive illustrations are essential to learning the sophisticated topics in an advanced accounting course.

Su questo libro

L'autore:

Ted Christensen has been a faculty member at the University of Georgia since 2015. Prior to coming to UGA, he was on the faculty at Brigham Young University for 15 years and Case Western Reserve University for five years. He received a BS degree in accounting at San Jose State University, a MAcc degree in tax at Brigham Young University, and a PhD in accounting from the University of Georgia (so he is now teaching at a second alma mater). Professor Christensen has authored and coauthored articles published in many journals including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Accounting Organizations and Society, Journal of Business Finance Accounting, Accounting Horizons, and Issues in Accounting Education. Professor Christensen has taught financial accounting at all levels, financial statement analysis, both introductory and intermediate managerial accounting, and corporate taxation. He is the recipient of numerous awards for both teaching and research. He has been active in serving on various committees of the American Accounting Association and is a CPA.
Professor Cottrell joined the faculty at Brigham Young University in 1991. He currently serves as the Associate Director of the School of Accountancy. Prior to coming to BYU he spent five years at The Ohio State University, where he earned his PhD. Before pursuing a career in academics he worked as an auditor and consultant for the firm of Ernst & Young in its San Francisco office. At BYU, Professor Cottrell has developed and taught courses in the School of Accountancy, the MBA program, and the Finance program. He has won numerous awards from the alumni and faculty for his teaching and curriculum development. He has received the Outstanding Professor Award in the college of business as selected by the students in the Finance Society; he has received the Outstanding Teaching Award as selected by the Marriott School of Management; and he is a four-time winner of the collegewide Teaching Excellence Award for Management Skills, which is selected by the Alumni Board of the Marriott School of Management at BYU. Professor Cottrell also has authored many articles about accounting and auditing issues. His articles have been published in Issues in Accounting Education, Journal of Accounting Case Research, Quarterly Review of Distance Education, Journal of Accountancy, The CPA Journal, Internal Auditor, The Tax Executive, and Journal of International Taxation, among others.

Contenuti:

Chapter 1: Intercorporate Acquisitions and Investments in Other Entities

Chapter 2: Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential

Chapter 3: The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential

Chapter 4: Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value

Chapter 5: Consolidation of Less-Than-Wholly-Owen Subsidiaries Acquired at More than Book Value

Chapter 6: Intercompany Inventory Transactions

Chapter 7: Intercompany Transfers of Noncurrent Assets and Services

Chapter 8: Intercompany Indebtedness

Chapter 9: Consolidation Ownership Issues

Chapter 10: Additional Consolidation Reporting Issues

Chapter 11: Multinational Accounting: Foreign Currency Transactions and Financial Instruments

Chapter 12: Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements

Chapter 13: Segment and Interim Reporting

Chapter 14: SEC Reporting

Chapter 15: Partnerships: Formation, Operation, and Changes in Membership

Chapter 16: Partnerships: Liquidation

Chapter 17: Governmental Entities: Introduction and General Fund Accounting

Chapter 18: Governmental Entities: Special Funds and Government-wide Financial Statements

Chapter 19: Not-for-Profit Entities

Chapter 20: Corporations in Financial Difficulty

Su questa edizione

• Editore: McGraw-Hill Education / Asia
• Data di pubblicazione: 2013
• ISBN 10: 1259010627
• ISBN 13: 9781259010620
• Rilegatura: Copertina flessibile
• Numero di pagine: 1120