Advanced Accounting 3e by Hamlen, Huefne – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1618530976
- ISBN-13 : 978-1618530974
- Author: Hamlen, Huefner, Largay III
From the Authors: We wrote this book with two major objectives in mind. First, we seek to reflect the changing topical emphases and content in the advanced accounting course; coverage is completely updated for new developments concerning applicable reporting issues and requirements, including the newest FASB and GASB pronouncements and proposals. We extensively discuss International Financial Reporting Standards where appropriate throughout the book. Second, we write from the perspective of enhancing teachability; many of the topics in this course are complex and require careful explanation. We highlight the major issues in each topic and provide the student with the background and logical structure needed to analyze these issues, rather than merely explaining current practice.
Table contents:
1. Business Combinations: New Rules for a Long-Standing Business Practice.
2. Consolidated Statements: Date of Acquisition.
3. Consolidated Statements: Subsequent to Acquisition.
4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.
5. Intercompany Transactions: Bonds and Leases.
6. Cash Flows, EPS, and Taxation.
7. Special Issues in Accounting for an Investment in a Subsidiary.
8. Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares. Appendix
1: Accounting for Influential Investments. Appendix
2: Variable Interest Entities
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.
13. Partnerships: Characteristics, Formation, and Accounting for Activities.
14. Partnerships: Ownership Changes and Liquidations.
15. Governmental Accounting: The General Fund and the Account Groups.
16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, 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.
20. Estates and Trusts: Their Nature and the Accountant�s Role.
21. Debt Restructuring, Corporate Reorganizations, and Liquidations.
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