Advanced accounting / / Floyd A. Beams [and three othrs]

• Pubblicazione: Boston, [Massachusetts] : , : Pearson, , 2015; ©2015
• Edizione: Twelfth edition, Global edition.
• Descrizione fisica: 1 online resource (832 pages) : color illustrations, tables
• Disciplina: 657
• Soggetto topico: Accounting
• Persona (resp. second.): BeamsFloyd A.
• Note generali: Includes index.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
• Nota di contenuto: Cover -- Title -- Copyright -- Contents -- Preface -- Chapter 1 Business Combinations -- Reasons for Business Combinations -- Antitrust Considerations -- Legal Form of Business Combinations -- Accounting Concept of Business Combinations -- Accounting for Combinations as Acquisitions -- Disclosure Requirements -- The Sarbanes-Oxley Act -- Chapter 2 Stock Investments-Investor Accounting and Reporting -- Accounting for Stock Investments -- Equity Method-a One-Line Consolidation -- Investment in a Step-by-Step Acquisition -- Sale of an Equity Interest -- Stock Purchases Directly from the Investee -- Investee Corporation with Preferred Stock -- Extraordinary Items and other Considerations -- Disclosures for Equity Investees -- Testing Goodwill for Impairment -- Chapter 3 An Introduction to Consolidated Financial Statements -- Business Combinations Consummated through Stock Acquisitions -- Consolidated Balance Sheet at Date of Acquisition -- Consolidated Balance Sheets after Acquisition -- Assigning Excess to Identifiable Net Assets and Goodwill -- Consolidated Income Statement -- Push-Down Accounting -- Preparing a Consolidated Balance Sheet Worksheet -- Chapter 4 Consolidation Techniques and Procedures -- Consolidation under the Equity Method -- Locating Errors -- Excess Assigned to Identifiable Net Assets -- Consolidated Statement of Cash Flows -- Preparing a Consolidation Worksheet -- Chapter 5 Intercompany Profit Transactions-Inventories -- Intercompany Inventory Transactions -- Downstream and Upstream Sales -- Unrealized Profits from Downstream Sales -- Unrealized Profits from Upstream Sales -- Consolidation Example-Intercompany Profits from Downstream Sales -- Consolidation Example-Intercompany Profits from Upstream Sales -- Chapter 6 Intercompany Profit Transactions-Plant Assets -- Intercompany Profits on Nondepreciable Plant Assets. ; Intercompany Profits on Depreciable Plant Assets -- Plant Assets Sold at Other than Fair Value -- Consolidation Example-Upstream and Downstream Sales of Plant Assets -- Inventory Purchased for Use as Operating Assets -- Chapter 7 Intercompany Profit Transactions-Bonds -- Intercompany Bond Transactions -- Constructive Gains and Losses on Intercompany Bonds -- Parent Bonds Purchased by Subsidiary -- Subsidiary Bonds Purchased by Parent -- Chapter 8 Consolidations-Changes in Ownership Interests -- Acquisitions during an Accounting Period -- Piecemeal Acquisitions -- Sale of Ownership Interests -- Changes in Ownership Interests from Subsidiary Stock Transactions -- Stock Dividends and Stock Splits by a Subsidiary -- Chapter 9 Indirect and Mutual Holdings -- Affiliation Structures -- Indirect Holdings-Father-Son-Grandson Structure -- Indirect Holdings-Connecting Affiliates Structure -- Mutual Holdings-Parent Stock Held by Subsidiary -- Subsidiary Stock Mutually Held -- Chapter 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation -- Subsidiaries with Preferred Stock Outstanding -- Parent and Consolidated Earnings Per Share -- Subsidiary with Convertible Preferred Stock -- Subsidiary with Options and Convertible Bonds -- Income Taxes of Consolidated Entities -- Income Tax Allocation -- Separate-Company Tax Returns with Intercompany Gain -- Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures -- Business Combinations -- Financial Statement Disclosures for Income Taxes -- Chapter 11 Consolidation Theories, Push- Down Accounting, and Corporate Joint Ventures -- Comparison of Consolidation Theories -- Illustration-Consolidation Under Parent-Company and Entity Theories -- Push-Down Accounting and Other Basis Considerations -- Joint Ventures -- Accounting for Variable Interest Entities. ; Chapter 12 Derivatives and Foreign Currency: Concepts and Common Transactions -- Derivatives -- Foreign Exchange Concepts and Definitions -- Foreign Currency Transactions other than Forward Contracts -- Chapter 13 Accounting for Derivatives and Hedging Activities -- Accounting for Derivative Instruments and Hedging Activities -- Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair-Value Hedge Accounting Using Interest Rate Swaps -- Foreign Currency Derivatives and Hedging Activities -- Chapter 14 Foreign Currency Financial Statements -- Objectives of Translation and the Functional Currency Concept -- Application of the Functional Currency Concept -- Illustration: Translation -- Illustration: Remeasurement -- Hedging a Net Investment in a Foreign Entity -- Chapter 15 Segment and Interim Financial Reporting -- Segment Reporting -- Interim Financial Reporting -- Guidelines for Preparing Interim Statements -- Chapter 16 Partnerships-Formation, Operations, and Changes in Ownership Interests -- Nature of Partnerships -- Initial Investments in a Partnership -- Additional Investments and Withdrawals -- Partnership Operations -- Profit- and Loss-Sharing Agreements -- Changes in Partnership Interests -- Purchase of an Interest from Existing Partners -- Investing in an Existing Partnership -- Dissociation of a Continuing Partnership through Death or Retirement -- Limited Partnerships -- Chapter 17 Partnership Liquidation -- The Liquidation Process -- Safe Payments to Partners -- Installment Liquidations -- Cash Distribution Plans -- Insolvent Partners and Partnerships -- Chapter 18 Corporate Liquidations and Reorganizations -- Bankruptcy Reform Act of 1978 -- Liquidation -- Illustration of a Liquidation Case -- Reorganization -- Financial Reporting during Reorganization -- Financial Reporting for the Emerging Company. ; Illustration of a Reorganization Case -- Chapter 19 An Introduction to Accounting for State and Local Governmental Units -- Historical Development of Accounting Principles for State and Local Governmental Units -- Overview of Basic Governmental Accounting Models and Principles -- The Financial Reporting Entity -- Comprehensive Annual Financial Report -- Chapter 20 Accounting for State and Local Governmental Units-Governmental Funds -- Recent Changes to Governmental Fund Accounting -- The General Fund -- Accounting for the General Fund -- Permanent Funds -- Capital Projects Funds -- Special Assessment Activities -- Debt Service Funds -- Governmental Fund Financial Statements -- Preparing the Government-Wide Financial Statements -- Chapter 21 Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds -- Proprietary Funds -- Internal Service Funds -- Enterprise Funds -- Proprietary Fund Financial Statements -- Fiduciary Funds -- Preparing the Government-Wide Financial Statements -- Required Proprietary Fund Note Disclosures -- Chapter 22 Accounting for Not-for-Profit Organizations -- The Nature of Not-for-Profit Organizations -- Not-for-Profit Accounting Principles -- Voluntary Health and Welfare Organizations -- "Other" Not-for-Profit Organizations -- Nongovernmental Not-for-Profit Hospitals and Other Health Care Organizations -- Private Not-for-Profit Colleges and Universities -- Chapter 23 Estates and Trusts -- Creation of an Estate -- Probate Proceedings -- Administration of the Estate -- Accounting for the Estate -- Illustration of Estate Accounting -- Accounting for Trusts -- Estate Taxation -- Glossary -- Index.
• Sommario/riassunto: For undergraduate and graduate courses in advanced accounting Advanced Accounting, Twelfth Edition is an in-depth guide to accounting that reflects the most up-to-date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. This edition aligns with the Financial Accounting Standards Board Accounting Standards Codification. Teaching and Learning Experiences: Use a program that presents a better teaching and learning experience-for you and your students. Provide a text with real-world context: Students learn how to apply key accounting concepts by learning from real-world examples, reports from popular companies and up-to-date coverage of businesses. Tailor the material to your needs: You have the option to add your own material or third-party content. Offer the latest information: The text has been updated to include the latest U.S. and international reporting standards.
• Titolo autorizzato: Advanced accounting
• ISBN: 1-292-05969-9
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910153254003321
• Lo trovi qui: Univ. Federico II