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Provides comprehensive coverage of advanced accounting topics in a clear and readable manner. The Fifth Edition deals with the following areas: business combinations, consolidated financial statements, equity methods of reporting investments, branches, foreign currency transactions, translation of financial statements of foreign affiliates, segment reporting and interim reporting, corporate reorganization and liquidation, partnerships, fund accounting and accounting for governmental units, accounting for nongovernmental and nonbusiness organizations, estates and trusts, installment sales, and consignment transactions. Offering maximum flexibility for instructors in selection and breadth of coverage, it has been updated to reflect the most recent pronouncements of the Financial Accounting Standards Board and Governmental Accounting Standards Board. Includes numerous exercise and problem material.