簡介
"This text offers a current, condensed treatment of advanced accounting topics and a unique emphasis on accounting research. Taking a macro approach and then relating it back to an application, the text attempts to explain the "why" behind accounting, in addition to the procedural methods. The authors are active teachers and have been successfully using this material in the classroom for many years. Each copy of the textbook is accompanied by a current FARS (Financial Accounting Research System) CD-ROM."
目錄
Chapter 1. Introduction to Business Combinations. Chapter 2. Consolidation at the Date of Acquisition.
Chapter 3. Consolidation Subsequent to the Date of Acquisition.
Chapter 4. Intercompany Transactions.
Chapter 5. Foreign Currency Transactions.
Chapter 6. Foreign Currency Financial Statements.
Chapter 7. Partnership Formation, Operation, and Change in Ownership.
Chapter 8. Partnership Liquidation.
Chapter 9. Nongovernment not-for-Profit Organizations.
Chapter 10. State and Local Governments: Overview, Comprehensive Annual Financial Reports, and Government-Wide Statements.
Chapter 11. State and Local Governments: Accounting and Financial Reporting for Fund Groups.
Chapter 12. Government Colleges and Universities: Accounting and Reporting.
Supplement A. A Quick Guide to Accessing Databases for the Professional Accountant.
Supplement B. Special-Purpose Entities.
Glossary.
Index.
