Advanced financial accounting
著者
書誌事項
Advanced financial accounting
（McGraw-Hill international editions）（McGraw-Hill higher education）
McGraw-Hill, 2008
7th ed., international ed
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注記
Includes index
内容説明・目次
内容説明
The seventh edition of Advanced Financial Accounting is a comprehensive and highly illustrated presentation of the accounting and reporting principles used in a variety of business entities. The complete presentations of worksheets, schedules, and financial statements allow students to see the development of each new topic. 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. Because the course often serves students who plan to take the CPA exam, much of Advanced Financial Accounting's end-of-chapter material is provided in the formats as tested on the CPA exam. A wide variety of multiple-choice questions, cases requiring written presentations, and other objective answer format materials helps students even further to reinforce their mastery of text concepts.
目次
1.Intercorporate Acquisitions and Investments in Other Entities 2.Reporting Intercorporate Interests3.The Reporting Entity and Consolidated Financial Statements4.Consolidation of Wholly Owned Subsidiaries5.Consolidation of Less-Than-Wholly Owned Subsidiaries6.Intercompany Transfers Noncurrent Assets 7.Intercompany Inventory Transactions 8.Intercompany Indebtedness9.Consolidation Ownership Issues10.Additional Consolidation Reporting Issues11.Multinational Accounting: Foreign Currency Transactions and Financial Instruments12.Multinational Accounting: Translation of Foreign Entity Statements13.Segment and Interim Reporting14.SEC Reporting 15.Partnerships: Formation, Operation, and Changes in Membership 16.Partnerships: Liquidation17.Governmental Entities: Introduction and General Fund Accounting 18.Governmental Entities: Special Funds and Government-wide Financial Statements19.Not-for-Profit Entities20.Corporations in Financial Difficulty
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