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The emphasis of this text is on financial accounting concepts and their application both in business and non-business organizations. It provides coverage of partnerships, affiliated companies and topics such as international accounting standards and business segments.
Advanced Accounting links theory and practice with constant emphasis on the logic of procedures. In general, the text offers in-depth coverage of the major advanced accounting topics that appear on the CPA (Chartered Public Accountant) exam and provides up-to-date information on relevant, generally accepted accounting standards.
Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how individual concepts fit into the larger picture. Short answer questions throughout the chapter allow students to test their knowledge before reaching the more in-depth end-of-chapter questions, promoting a deeper understanding of both technical and conceptual aspects of the field. Written by active accounting researchers, this text brings clarity and flexibility to the central ideas underlying business combinations, consolidated financial statements, foreign currency transactions, partnerships, non-profit accounting and more. This new Seventh Edition has been updated to reflect the latest changes to FASB and GASB standards, allowing students to build a skill set based on up-to-date practices. With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards.
Designed for a senior level course in advanced accounting, this text delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. Reflective of the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB’s new Codification system and with a “compare and contrast” method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.
The most reader-friendly text on the market, Advanced Accounting 8e brings real-world accounting topics to the student's level, presenting advanced concepts and issues in a flexible, step-by-step approach. This is the only advanced book that completely separates the following three major concepts dealt with in the consolidations area: (1) the general concept of consolidating (2) the concept of a non-controlling interest, and (3) the change or no change in basis of accounting concepts for business combinations. Separating these concepts makes it much easier for students than having to simultaneously learn multiple concepts.