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The most reader-friendly text on the market, Advanced Accounting 8e brings real-world accounting topics to the student's level, presenting advanced concepts and issues in a flexible, step-by-step approach. This is the only advanced book that completely separates the following three major concepts dealt with in the consolidations area: (1) the general concept of consolidating, (2) the concept of a non-controlling interest, and (3) the change or no change in basis of accounting concepts for business combinations. Separating these concepts makes it much easier for students than having to simultaneously learn multiple concepts.

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• Part I Consolidated Financial Statements: Internal Expansion Issues
• 1 Wholly Owned Subsidiaries: At Date of Creation
• Appendix 1A The Basics of Branch/Division Accounting (online)
• 2 Wholly Owned Subsidiaries: Postcreation Periods
• Appendix 2A The Trial Balance Worksheet Technique (online)
• 3 Partially Owned Created Subsidiaries
• Appendix 3A The Cost Method (online)
• Appendix 3B Consolidated U.S. Income taxes: Domestic Subsidiaries Only (online)
• Part II Consolidated Financial Statements: External Expansion Issues
• 4 Introduction to Business Combinations
• Appendix 4A Income tax Considerations (online)
• 5 The Purchase Method: At Date of Acquisition?100% Ownership
• Appendix 5A The Acquisition of Assets (online)
• Appendix 5B Recording Deferred Taxes at the Acquisition Date (online)
• 6 The Purchase Method: Postacquisition Periods and Partial Ownerships
• Appendix 6A Partial Ownerships?Economic Unit Concepts (EUC) Procedures
• 7 New Basis of Accounting
• Part III Consolidated Financial Statements: Intercompany Transactions
• 8 Introduction to Intercompany Transactions
• 9 Intercompany Inventory Transfers
• Appendix 9A Inventory Transfers for Branches (online)
• 10 Intercompany Fixed Asset Transfers and Bond Holdings
• Part IV Consolidated Financial Statements: Other Topics
• 11 Changes in a Parent?s Ownership Interest
• Appendix 11A Subsidiary with Preferred Stock Outstanding (online)
• Appendix 11B Indirect and Reciprocal Holdings (online)
• 12 Reporting Segment and Related Information
• Part V Foreign Transactions And Foreign Operations
• 13 International Accounting and Translating Foreign Currency Transactions
• 14 Using Derivatives to Manage Foreign Currency Exposures
• 15 Translating Foreign Statements: The Current Rate Method
• Appendix 15A Income Tax Aspects of Exchange Rate Changes (online)
• 16 Translating Foreign Statements: The Temporal Method & the Functional Currency Concept
• Appendix 16A U.S. Taxation of Foreign Subsidiary Earnings (online)
• Appendix 16B Evaluating the Validity of The Functional Currency Concept (online)
• Part VI Miscellaneous Corporate Reporting
• 17 Interim Period Reporting
• 18 Securities and Exchange Commission Reporting
• 19 Bankruptcy Reorganizations and Liquidations
• Part VII Partnerships And Estates And Trusts
• 20 Partnerships: Formation and Operation
• Appendix 20A Income Tax Aspects (online)
• 21 Partnerships: Changes in Ownership
• Appendix 21A Income Tax Aspects of Changes in Ownership (online)
• 22 Partnerships: Liquidations
• 23 Estates and Trusts
• Part VIII Governmental And Nonprofit Organizations
• 24 Governmental Accounting: Basic Principles & the General Fund 000
• 25 Governmental Accounting: The Special Purpose Funds and Special General Ledger
• 26 Not-for-Profit Organizations: Introduction and Private NPOs
• Appendix 26A Accounting for Endowment Investment Income, Gains, and Losses (online)
• Appendix 26B Health Care Organizations (online)
• Appendix 26C Public C&Us (online)