Advanced Accounting

Floyd A. Beams, Joseph Anthony, Robin Clement, Suzanne Lowensohn

750 pages, parution le 27/02/2004 (8^eme édition)

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Résumé

For undergraduate courses in Advanced Accounting.
This student-friendly examination of accounting theory and practice offers extensive real-world examples and illustrations throughout - from corporations such as Microsoft, Coca Cola, Hershey Foods, IBM, General Motors, and General Electric. The authors active writing style makes the presentation readable and appealing, explaining complex topics in a manner that students will find relevant. Less-frequently covered topics are transferred to Appendices or to the texts website, shortening the book and enabling students to focus on those concepts presented.

Features

Account symbols included in all journal entries.
Updated for latest FASB pronouncements - Covers Business Combinations, Goodwill and Other Intangible Assets.
Focus on parent company accounting using the full or complete equity method in coverage of consolidations.
Separate coverage of parent company accounting under the cost and incomplete equity methods - Available on texts website, for those instructors wishing to offer these as additional coverage.
Elimination of the discussion of pooling of interest method of accounting - Is now available as an overview in an Appendix to Chapter 1.
Added chapter on governmental and not-for-profit accounting.
Excerpts from annual reports and news items.

Sommaire

(NOTE: Each chapter concludes with a Summary and Electronic Supplement (Website) references.)

Business Combinations
Stock Investments - Investor Accounting and Reporting
An Introduction to Consolidated Financial Statements
Consolidation Techniques and Procedures
Intercompany Profit Transactions - Inventories
Intercompany Profit Transactions - Plant Assets
Intercompany Profit Transactions - Bonds
Consolidations - Changes in Ownership Interests
Indirect and Mutual Holdings
Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Floyd A. Beams, Joseph Anthony, Robin Clement, Suzanne Lowensohn
Parution	27/02/2004
Édition	8^eme édition
Nb. de pages	750
Format	21,5 x 28
Couverture	Broché
Poids	1570g
Intérieur	Noir et Blanc
EAN13	9780130493644