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Offer your students the most authoritative, comprehensive coverage of advanced accounting topics available with Fischer/Taylor/Cheng's ADVANCED ACCOUNTING, Tenth Edition. Fully revised to incorporate the latest FASB statements and their impact on consolidations, ADVANCED ACCOUNTING, Tenth Edition, combines sound theoretical foundations with a hands-on, learn-by-example approach that has established this text as the prominent leader in today's advanced accounting classrooms. ADVANCED ACCOUNTING, Tenth Edition, closely links theory and practice, helping students visualize the application of theories through numerous actual examples common in today's accounting. The text's proven focus on conceptual understanding and clear presentation style make even the most complex topics approachable. Proven end-of-chapter questions not only reinforce major concepts and issues from each chapter but they also challenge students to think critically and expand their reasoning skills. Only ADVANCED ACCOUNTING, Tenth Edition, uses a horizontal approach to consolidations, the format most commonly used in the business world. A common coding for eliminations and adjustments enables students to recall worksheet adjustments quickly from one chapter to the next. Integrated coverage of Excel with a step-by-step tutorial and Electronic Online Working Papers prepare students to master this important business software tool. A trusted preparation resource for the CPA exam, ADVANCED ACCOUNTING, Tenth Edition, provides the knowledge your students need for successful professional careers in today's global economy.

Tabla de contenidos provista por Syndetics

• Part 1 Combined Corporate Entities And Consolidations
• 1 Business Combinations: New Rules for a Long-Standing Business Practice
• 2 Consolidated Statements: Date of Acquisition
• 3 Consolidated Statements: Subsequent to Acquisition. Special
• Appendix 1 Possible New Consolidation Procedures Goodwill
• 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes
• 5 Intercompany Transactions: Bonds and Leases
• 6 Cash Flow, EPS, Taxation, and Unconsolidated Investments
• 7 Special Issues in Accounting for an Investment in a Subsidiary
• 8 Subsidiary Equity Transactions: Indirect and Mutual Holdings. Special
• Appendix 2 Leveraged Buyouts
• Part 2 Multinational Accounting And Other Reporting Concerns
• 9 The International Accounting Environment Module: Derivatives and Related Accounting Issues
• 10 Foreign Currency Transactions
• 11 Translation of Foreign Financial Statements
• 12 Interim Reporting and Disclosures about Segments of an Enterprise
• Part 3 Partnerships
• 13 Partnerships: Characteristics, Formation, and Accounting for Activities
• 14 Partnerships: Ownership Changes and Liquidations
• Part 4 Governmental And Not-For-Profit Accounting
• 15 Governmental Accounting: The General Fund and the Account Groups
• 16 Governmental Accounting: Other Governmental Funds, Proprietary Fund, and Fiduciary Funds
• 17 Financial Reporting Issues
• 18 Accounting for Private Not-for-Profit Organizations
• 19 Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations
• Part 5 Fiduciary Accounting
• 20 Estates and Trusts: Their Nature and the Accountant's Role
• 21 Debt Restructuring, Corporate Reorganizations, and Liquidations