Atjaunināt sīkdatņu piekrišanu

Advanced Accounting 5th Revised edition [Hardback]

3.62/5 (26 ratings by Goodreads)
,
  • Formāts: Hardback, 1024 pages
  • Izdošanas datums: 20-Dec-2011
  • Izdevniecība: John Wiley & Sons Inc
  • ISBN-10: 1118022297
  • ISBN-13: 9781118022290
Citas grāmatas par šo tēmu:
  • Hardback
  • Cena: 226,38 €
  • Grāmatu piegādes laiks ir 3-4 nedēļas, ja grāmata ir uz vietas izdevniecības noliktavā. Ja izdevējam nepieciešams publicēt jaunu tirāžu, grāmatas piegāde var aizkavēties.
  • Daudzums:
  • Ielikt grozā
  • Piegādes laiks - 4-6 nedēļas
  • Pievienot vēlmju sarakstam
Advanced Accounting 5th Revised editionPalielināt
  • Formāts: Hardback, 1024 pages
  • Izdošanas datums: 20-Dec-2011
  • Izdevniecība: John Wiley & Sons Inc
  • ISBN-10: 1118022297
  • ISBN-13: 9781118022290
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9781118022290.html
Keywords:
Building upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition features more in-depth information about international accounting, the upcoming globalization of accounting standards, changes with FASBs, and the latest developments and differences between U.S. GAAP and IFRS. As always, the text also includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).
1 Introduction To Business Combinations And The Conceptual Framework 1(53)
Learning Objectives
1(3)
Planning M&A in a Changing Environment and Under Changing Accounting Requirements
4(1)
Nature of the Combination
5(2)
Business Combinations: Why? Why Not?
7(3)
Business Combinations: Historical Perspective
10(4)
Terminology and Types of Combinations
14(3)
Takeover Premiums
17(1)
Avoiding the Pitfalls before the Deal
18(2)
Determining Price and Method of Payment in Business Combinations
20(5)
Alternative Concepts of Consolidated Financial Statements
25(4)
FASB's Conceptual Framework
29(7)
FASB Codification (Source of GAAP)
36(5)
Summary
41(1)
Appendix: Evaluating Firm Performance
42(7)
Questions
49(1)
Analyzing Financial Statements
49(2)
Exercises
51(2)
ASC (Accounting Standards Codification) Exercises
53(1)
2 Accounting For Business Combinations 54(42)
Learning Objectives
54(1)
Historical Perspective on Business Combinations
54(9)
Pro Forma Statements and Disclosure Requirement
63(2)
Explanation and Illustration of Acquisition Accounting
65(5)
Contingent Consideration in an Acquisition
70(5)
Leveraged Buyouts
75(1)
IFRS versus U.S. GAAP
76(1)
Summary
77(2)
Appendix A: Deferred Taxes in Business Combinations
79(2)
Questions
81(1)
Analyzing Financial Statements
82(2)
Exercises
84(6)
ASC Exercises
90(1)
Problems
91(5)
3 Consolidated Financial Statements Date Of Acquisition 96(53)
Learning Objectives
96(2)
Definitions of Subsidiary and Control
98(4)
Requirements for the Inclusion of Subsidiaries in the Consolidated Financial Statements
102(1)
Reasons for Subsidiary Companies
103(1)
Consolidated Financial Statements
103(2)
Investments at the Date of Acquisition
105(1)
Consolidated Balance Sheets: The Use of Workpapers
106(17)
A Comprehensive Illustration-More than One Subsidiary Company
123(2)
Limitations of Consolidated Statements
125(3)
Summary
128(1)
Appendix A: Deferred Taxes on the Date of Acquisition
129(1)
Accounting for Uncertain Tax Positions
130(2)
Appendix B: Consolidation of Variable Interest Entities
132(2)
Questions
134(1)
Analyzing Financial Statements
135(1)
Exercises
136(5)
ASC Exercises
141(1)
Problems
142(7)
4 Consolidated Financial Statements After Acquisition 149(85)
Learning Objectives
149(1)
Accounting for Investments by the Cost, Partial Equity, and Complete Equity Methods
150(8)
Consolidated Statements after Acquisition-Cost Method
158(12)
Recording Investments in Subsidiaries-Equity Method (Partial or Complete)
170(10)
Elimination of Intercompany Revenue and Expense Items
180(2)
Interim Acquisitions of Subsidiary Stock
182(12)
Consolidated Statement of Cash Flows
194(3)
Illustration of Preparation of a Consolidated Statement of Cash Flows-Year of Acquisition
197(4)
Compare U.S. GAAP and IFRS Regarding Equity Method
201(1)
Summary
202(1)
Appendix A: Alternative Workpaper Format
203(2)
Appendix B: Deferred Tax Consequences When Affiliates File Separate Income Tax Returns-Undistributed Income
205(1)
Consolidated Tax Returns-Affiliated Companies (80% or More Ownership Levels)
206(1)
Separate Tax Returns-Deferred Tax Consequences Arising Because of Undistributed Subsidiary Income
206(1)
The Cost Method-Separate Tax Returns
207(2)
Undistributed Income Is Expected to Be Realized When the Subsidiary Is Sold
209(1)
The Partial and Complete Equity Methods-Separate Tax Returns
209(2)
Questions
211(1)
Analyzing Financial Statements
212(2)
Exercises
214(6)
ASC Exercises
220(1)
Problems
221(13)
5 Allocation And Depreciation Of Differences Between Implied And Book Values 234(86)
Learning Objectives
234(2)
Allocation of the Difference Between Implied and Book Values to Assets and Liabilities of Subsidiary-Acquisition Date
236(7)
Effect of Allocation and Depreciation of Differences Between Implied and Book Values on Consolidated Net Income-Year Subsequent to Acquisition
243(5)
Consolidated Statements Workpaper-Investment Recorded Using the Cost Method
248(9)
Cost Method Analysis of Controlling and Noncontrolling Interests in Consolidated Net Income and Retained Earnings
257(2)
Consolidated Statements Workpaper-Investment Recorded Using Partial Equity Method
259(8)
Partial Equity Method Analysis of Controlling and Noncontrolling Interests in Consolidated Net Income and Retained Earnings
267(2)
Consolidated Statements Workpaper-Investment Recorded Using Complete Equity Method
269(8)
Complete Equity Method Analysis of Controlling Interest in Consolidated Net Income and Retained Earnings
277(1)
Additional Considerations Relating to Treatment of Difference Between Implied and Book Values
278(9)
Push Down Accounting
287(5)
IFRS vs. U.S. GAAP on Research & Development Costs
292(1)
Summary
293(1)
Questions
294(2)
Analyzing Financial Statements
296(1)
Exercises
297(6)
ASC Exercises
303(1)
Problems
303(17)
6 Elimination Of Unrealized Profit On Intercompany Sales Of Inventory 320(60)
Learning Objectives
320(1)
Effects of Intercompany Sales of Merchandise on the Determination of Consolidated Balances
321(10)
Cost Method: Consolidated Statements Workpaper-Upstream Sales
331(6)
Cost Method-Analysis of Consolidated Net Income and Consolidated Retained Earnings
337(3)
Consolidated Statements Workpaper-Partial Equity Method
340(4)
Partial Equity Method-Analysis of Consolidated Net Income and Consolidated Retained Earnings
344(1)
Consolidated Statements Workpaper-Complete Equity Method
345(5)
Complete Equity Method-Analysis of Consolidated Net Income and Consolidated Retained Earnings
350(1)
Summary of Workpaper Entries Relating to Intercompany Sales of Inventory
350(1)
Intercompany Profit Prior to Parent-Subsidiary Affiliation
351(1)
Summary
352(1)
Appendix: Deferred Taxes and Intercompany Sales of Inventory
353(1)
Deferred Tax Consequences Arising Because of Unrealized Intercompany Profit
353(1)
Intercompany Sales of Inventory-Cost and Partial Equity Method
354(2)
Undistributed Subsidiary Income-Impact of Unrealized Intercompany Profit on the Calculation of Deferred Taxes
356(3)
Questions
359(1)
Analyzing Financial Statements
360(2)
Exercises
362(3)
ASC Exercises
365(1)
Problems
365(15)
7 Elimination Of Unrealized Gains Or Losses On Intercompany Sales Of Property And Equipment 380(57)
Learning Objectives
380(1)
Intercompany Sales of Land (Nondepreciable Property)
381(3)
Intercompany Sales of Depreciable Property (Machinery, Equipment, and Buildings)
384(8)
Consolidated Statements Workpaper-Cost and Partial Equity Methods
392(9)
Calculation of Consolidated Net Income and Consolidated Retained Earnings
401(4)
Consolidated Statements Workpaper-Complete Equity Method
405(6)
Calculation and Allocation of Consolidated Net Income; Consolidated Retained Earnings: Complete Equity Method
411(1)
Summary of Workpaper Entries Relating to Intercompany Sales of Equipment
411(1)
Intercompany Interest, Rents, and Service Fees
411(4)
Summary
415(1)
Appendix: Deferred Tax Consequences Related to Intercompany Sales of Equipment
416(2)
Impact of Unrealized Intercompany Profit on the Calculation of Deferred Tax Consequences Related to Undistributed Subsidiary Income
418(1)
Calculations (and Allocation) of Consolidated Net Income and Consolidated Retained Earnings
419(2)
Questions
421(1)
Analyzing Financial Statements
421(1)
Exercises
422(3)
ASC Exercises
425(1)
Problems
425(12)
8 Changes In Ownership Interest 437(40)
Learning Objectives
437(2)
Parent Acquires Subsidiary Stock Through Several Open-Market Purchases-Cost Method
439(4)
Parent Sells Subsidiary Stock Investment on the Open Market-Cost Method
443(4)
Equity Method-Purchases and Sales of Subsidiary Stock by the Parent
447(4)
Parent Sells Subsidiary Stock Investment on the Open Market-Cost Method
451(2)
Subsidiary Issues Stock
453(10)
Summary
463(1)
Questions
464(1)
Analyzing Financial Statements
464(1)
Exercises
465(3)
ASC Exercises
468(1)
Problems
468(9)
9 Intercompany Bond Holdings And Miscellaneous Topics-consolidated Financial Statements 477(65)
Learning Objectives
477(1)
Intercompany Bond Holdings
478(1)
Accounting for Bonds-A Review
479(1)
Constructive Gain or Loss on Intercompany Bond Holdings
480(3)
Accounting for Intercompany Bonds Illustrated
483(1)
Book Entry Related to Bond Investment
484(16)
Interim Purchase of Intercompany Bonds
500(1)
Notes Receivable Discounted
501(2)
Stock Dividends Issued by a Subsidiary Company
503(4)
Dividends from Preacquisition Earnings
507(1)
Subsidiary with Both Preferred and Common Stock Outstanding
508(3)
Consolidating a Subsidiary with Preferred Stock Outstanding
511(11)
Summary
522(1)
Questions
523(1)
Analyzing Financial Statements
524(2)
Exercises
526(4)
ASC Exercises
530(1)
Problems
530(12)
10 Insolvency-liquidation And Reorganization 542(46)
Learning Objectives
542(1)
Contractual Agreements
543(2)
Bankruptcy
545(5)
Liquidation (Chapter 7)
550(1)
Reorganization Under the Reform Act (Chapter 11)
551(11)
Trustee Accounting and Reporting
562(3)
Realization and Liquidation Account
565(6)
Summary
571(1)
Questions
572(1)
Analyzing Financial Statements
572(5)
Exercises
577(4)
ASC Exercises
581(1)
Problems
581(7)
11 International Financial Reporting Standards 588(43)
Learning Objectives
588(1)
The Increasing Importance of International Accounting Standards
588(1)
The Road to Convergence-U.S. GAAP and IFRS
589(5)
Significant Similarities and Differences Between U.S. GAAP and IFRS
594(1)
GAAP Hierarchy-U.S. versus IFRS
595(10)
Long-Term Convergence Issues-FASB and IASB
605(1)
Lease Accounting Convergence
605(2)
Revenue Recognition Convergence
607(2)
Financial Statement Presentation
609(1)
Potential Changes to Financial Statements
610(4)
International Convergence Issues
614(3)
American Depository Receipts: An Overview
617(3)
Summary
620(1)
Appendix A: List of Current International Financial Reporting Standards, Issued by IASC and IASB
621(1)
Questions
622(1)
Analyzing Financial Statements
623(2)
Exercises
625(2)
ASC Exercises
627(1)
Problems
627(4)
12 Accounting For Foreign Currency Transactions And Hedging Foreign Exchange Risk 631(51)
Learning Objectives
631(1)
Exchange Rates-Means of Translation
632(3)
Measured versus Denominated
635(1)
Foreign Currency Transactions
635(10)
Using Forward Contracts as a Hedge
645(19)
Summary
664(1)
Questions
665(1)
Analyzing Financial Statements
666(1)
Exercises
666(8)
ASC Exercises
674(1)
Problems
674(8)
13 Translation Of Financial Statements Of Foreign Affiliates 682(51)
Learning Objectives
682(1)
Accounting for Operations in Foreign Countries
683(1)
Translating Financial Statements of Foreign Affiliates
684(1)
Objectives of Translation-SEAS No. 52 [ ASC 830-30]
685(1)
Translation Methods
686(1)
Identifying the Functional Currency
687(2)
Translation of Foreign Currency Financial Statements
689(4)
Translation of Foreign Financial Statements Illustrated
693(9)
Financial Statement Disclosure
702(2)
Historical Developments of Accounting Standards
704(2)
Summary
706(1)
Appendix: Accounting for a Foreign Affiliate and Preparation of Consolidated Statements Workpaper Illustrated
707(1)
Date of Acquisition
707(1)
Accounting for an Investment in a Foreign Affiliate-After Acquisition
708(1)
Consolidation When the Temporal Method of Translation Is Used
709(2)
Remeasurement and Translation of Foreign Currency Transactions
711(1)
Intercompany Receivables and Payables
712(1)
Elimination of Intercompany Profit
712(1)
Liquidation of a Foreign Investment
713(1)
Questions
714(1)
Analyzing Financial Statements
714(2)
Exercises
716(7)
ASC Exercises
723(1)
Problems
723(10)
14 Reporting For Segments And For Interim Financial Periods 733(40)
Learning Objectives
733(1)
Need for Disaggregated Financial Data
734(1)
Standards of Financial Accounting and Reporting
734(12)
International Accounting Standards Board (IASB) Position On Segment Reporting
746(1)
Interim Financial Reporting
747(9)
Summary
756(2)
Appendix: GE Segmental Disclosures, 2010 Annual Report (partial)
758(2)
Basic for Presentation
760(1)
Questions
761(3)
Exercises
764(4)
ASC Exercises
768(1)
Problems
768(5)
15 Partnerships: Formation, Operation, And Ownership Changes 773(47)
Learning Objectives
773(1)
Partnership Defined
774(2)
Reasons for Forming a Partnership
776(1)
Characteristics of a Partnership
776(3)
Partnership Agreement
779(1)
Accounting for a Partnership
780(8)
Special Problems in Allocation of Income and Loss
788(2)
Financial Statement Presentation
790(1)
Changes in the Ownership of the Partnership
791(2)
Section A: Admission of a New Partner
793(7)
Section B: Withdrawal of a Partner
800(4)
Summary
804(1)
Questions
805(1)
Exercises
806(6)
ASC Exercises
812(1)
Problems
813(7)
16 Partnership Liquidation 820(32)
Learning Objectives
820(1)
Steps in the Liquidation Process
821(2)
Priorities of Partnership and Personal Creditors
823(2)
Simple Liquidation Illustrated
825(2)
Installment Liquidation
827(9)
Incorporation of a Partnership
836(2)
Summary
838(1)
Questions
839(1)
Exercises
839(5)
ASC Exercises
844(1)
Problems
845(7)
17 Introduction To Fund Accounting 852(50)
Learning Objectives
852(1)
Classifications of Nonbusiness Organizations
853(1)
Distinctions Between Nonbusiness Organizations and Profit-Oriented Enterprises
853(2)
Financial Accounting and Reporting Standards for Nonbusiness Organizations
855(2)
Fund Accounting
857(25)
Reporting Inventory and Prepayments in the Financial Statements
882(3)
Summary
885(1)
Appendix: City of Atlanta Partial Financial Statements
886(2)
Questions
888(1)
Analyzing Financial Statements (AFS)
889(1)
Exercises
889(5)
ASC Exercises
894(1)
Problems
894(8)
18 Introduction To Accounting For State And Local Governmental Units 902(74)
Learning Objectives
902(3)
The History of Generally Accepted Governmental Accounting Standards
905(1)
The Structure of Governmental Accounting
906(2)
Governmental Fund Entities
908(18)
Proprietary Funds
926(3)
Fiduciary Funds
929(1)
Capital Assets and Long-Term Debt
930(5)
External Reporting Requirements (GASB Statement No. 34)
935(1)
Government Fund-Based Reporting
936(3)
Government-Wide Reporting
939(5)
Management's Discussion and Analysis (MD&A)
944(1)
Interfund Activity
945(3)
Summary
948(2)
Appendix A: Government-wide Financial Statements, City of Atlanta
950(4)
Questions
954(1)
Analyzing Financial Statements (AFS)
955(1)
Exercises
956(7)
ASC Exercises
963(1)
Problems
964(12)
19 Accounting For Nongovernment, Nonbusiness Organizations: Colleges And Universities, Hospitals And Other Health Care Organizations 976(49)
Learning Objectives
976(1)
Sources of Generally Accepted Accounting Standards for Nongovernment-Nonbusiness Organizations
977(4)
Fund Accounting
981(1)
Accrual Basis of Accounting
982(1)
Classification of Revenue and Expense
982(1)
Accounting for Current Funds
982(5)
Contributions
987(3)
Accounting for Plant Funds
990(5)
Accounting for Endowment Funds
995(2)
Accounting for Investments
997(1)
Accounting for Loan Funds
998(1)
Accounting for Agency (Custodial) Funds
999(1)
Accounting for Annuity and Life Income Funds
999(1)
Issues Relating to Colleges and Universities
1000(1)
Issues Relating to Hospitals
1000(1)
Summary
1001(2)
Appendix: Sample Financial Statements for Private Educational Institutions
1003(4)
Questions
1007(1)
Analyzing Financial Statements
1007(1)
Exercises
1008(7)
ASC Exercises
1015(1)
Problems
1016(9)
Glossary 1025(8)
Appendix ASC: Researching the FASB Codification 1033(7)
Appendix PV: Tables of Present Value 1040(2)
Index 1042