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内容简介：
Essentials of Advanced Financial Accounting provides strong coverage of advanced
accounting topics, with clarity of presentation and integrated coverage based on continuous
case examples. The text is highly illustrated with complete presentations of worksheets,
schedules, and financial statements so that students can see the development of each topic.
Inclusion of all recent FASB and GASB pronouncements and the continuing deliberations
of the authoritative bodies provide a current and contemporary text for students preparing
for the CPA examination and current practice. This has become especially important given
the recent rapid pace of the authoritative bodies in dealing with major issues having farreaching
implications. An overview of the contents and organization is illustrated below.
Multi-Corporate Entities
Business Combinations
1 Intercorporate Acquisitions and Investments in Other Entities
Consolidation Concepts and Procedures
2 Reporting Intercorporate Investments and Consolidation of Wholly Owned with
No Differential
3 The Reporting Entity and Consolidation of Less-than-Wholly-Owned with No Differential
4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5 Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than
Book Value
Intercompany Transfers
6 Intercompany Inventory Transactions
7 Intercompany Transfers of Services and Noncurrent Assets
Multinational Entities
Foreign Currency Transactions
8 Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Translation of Foreign Statements
9 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign
Entity Statements
Partnerships
Formation, Operation, Changes
10 Partnerships: Formation, Operation, and Changes in Membership
Liquidation
11 Partnerships: Liquidation
Governmental and Not-for-Profit Entities
Governmental Entities
12 Governmental Entities: Introduction and General Fund Accounting
Special Funds
13 Governmental Entities: Special Funds and Government-wide Financial Statements
Essentials of Advanced Financial Account - Baker, Richard.pdf
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