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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 organizational 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.
Intercorporate Acquisitions and Investments in Other Entities
Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with NoDifferential
Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value
Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value
Intercompany Inventory Transactions
Intercompany Transfers of Services and Noncurrent Assets
Intercompany Indebtedness
Consolidation Ownership Issues
Additional Consolidation Reporting Issues
Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Segment and Interim Reporting
SEC Reporting
Partnerships: Formation, Operation, and Changes in Membership
Partnerships: Liquidation
Governmental Entities: Introduction and General Fund Accounting
Governmental Entities: Special Funds and Governmentwide Financial Statements
Not-for-Profit Entities
Corporations in Financial Difficulty