Advanced financial accounting /
Theodore E. Christensen, University of Georgia, David M. Cottrell, Brigham Young University, Cassy JH Budd, Brigham Young University.
- Thirteenth edition, international student edition
- xxx, 1090 pages : color illustrations ; 28 cm.
Includes index
Chapter 1 Intercorporate Acquisitions and Investments in other Entities Chapter 2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with no Differential Chapter 3 The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with No Differential Chapter 4 Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value Chapter 5 Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value Chapter 6 Intercompany Inventory Transactions Chapter 7 Intercompany Transfers of Services and Noncurrent Assets Chapter 8 Intercompany Indebtedness Chapter 9 Consolidation Ownership Issues Chapter 10 Additional Consolidation Reporting Issues Chapter 11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments Chapter 12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements Chapter 13 Segment and Interim Reporting Chapter 14 SEC Reporting Chapter 15 Partnerships: Formation, Operation, and Changes in Membership Chapter 16 Partnerships: Liquidation Chapter 17: Government Entities: Introduction and General Fund Accounting Chapter 18: Government Entities: Special Funds and Governmentwide Financial Statements Chapter 19 Not-for-Profit Entities Chapter 20: Corporations in Financial Difficulty
"The Thirteenth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about merger and acquisition mania, the complexities of modern business entities, new organiza-tional structures for conducting business, accounting scandals related to complex business transactions, the foreign activities of multinational firms, the operations of governmental and not-for-profit entities, and bankruptcies of major firms. Accountants must understand and know how to deal with the accounting and reporting ramifications of these issues"--
College of Business and Accountancy Bachelor of Science in Accountancy