(eBook PDF) Modern Advanced Accounting in Canada 8th – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1259087557
- ISBN-13 : 978-1259087554
- Author:
Hilton/Herauf Modern Advanced Accounting In Canada is recognized as the most current and technically accurate advanced accounting text on the market today. This reputation has been not only maintained but also improved upon in the new edition. The 8th edition is 100% compliant with International Financial Reporting Standards (IFRSs), with regard to the typical advanced accounting topics of business combinations and foreign currency transactions, as well as for the topics studied in intermediate accounting and other courses. It also contains the reporting requirements for private enterprises and not-for-profit organizations. All of the extracts from financial statements are taken from Canadian entities.
The emphasis on the direct approach of preparing consolidated financial statements along with the “building block” development of the basics of consolidations has been maintained and strengthened. The working paper approach is illustrated in Chapters 3-5, in either the body of the chapter or the appendices.
Table of contents:
CHAPTER 1 Conceptual and Case Analysis Frameworks for Financial Reporting
CHAPTER 2 Investments in Equity Securities
CHAPTER 3 Business Combinations
CHAPTER 4 Consolidation of Non-Wholly Owned Subsidiaries
CHAPTER 5 Consolidation Subsequent to Acquisition Date
CHAPTER 6 Intercompany Inventory and Land Profits
CHAPTER 7 (A) Intercompany Profits in Depreciable Assets (B) Intercompany Bondholdings
CHAPTER 8 Consolidated Cash Flows and Changes in Ownership
CHAPTER 9 Other Consolidation Reporting Issues
CHAPTER 10 Foreign Currency Transactions
CHAPTER 11 Translation and Consolidation of Foreign Operations
CHAPTER 12 Accounting for Not-for-Profit and Public Sector Organizations
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