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这本书是北京语言大学国际商学院会计系的课程用书。
课程名称：高级财务会计
英文名称：Advanced Accounting
课程编号：
课程类型：专业必修
教学目的：通过本课程的教学，使学生了解和掌握客观经济环境发生变化所引起的会计假设松动，以及对背离会计假设的特殊会计事项进行处理的理论和方法。
教学内容：商品期货会计；金融工具会计；所得税会计；租赁会计；物价变动会计；增值会计；跨国经营会计；外币会计；合并会计；破产会计。
采用教材：Advanced Accounting（英文版），Paul M. Fischer 等
教学方法：课堂讲授为主，案例讨论为辅，结合多媒体教学
学时学分：每周4学时，共72学时，4学分
考试方式：笔试
这是第九版。
PDF格式。
大小：9M左右。
ADVANCED ACCOUNTING offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics of any text on the market. Completely updated to reflect the latest FASB pronouncements, it is an excellent preparation resource for the CPA exam. ADVANCED ACCOUNTING also provides the tools students need to pursue professional careers in a global economy. This is the only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in the business world.
Brief Contents
Part 1
Combined Corporate Entities and Consolidations
Chapter 1
Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy
Chapter 2
Consolidated Statements: Date of Acquisition
Chapter 3
Consolidated Statements: Subsequent to Acquisition
Special Appendix 1
Possible New Consolidation Procedures--Goodwill
Chapter 4
Intercompany Transactions: Merchandise,Plant Assets, and Notes
Chapter 5
Intercompany Transactions: Bonds and Leases
Chapter 6
Cash Flow, EPS, Taxation, and Unconsolidated Investments
Chapter 7
Special Issues in Accounting for an Investment in a Subsidiary
Chapter 8
Subsidiary Equity Transactions; Indirect and Mutual Holdings
Special Appendix 2
Leveraged Buyouts
Part 2
Multinational Accounting and Other Reporting Concerns
Chapter 9
The International Accounting Environment Module Derivatives and Related Accounting Issues
Chapter 10
Foreign Currency Transactions
Chapter 11
Translation of Foreign Financial Statements
Chapter 12
Interim Reporting and Disclosures about Segments of an Enterprise
Part 3
Partnerships
Chapter 13
Partnerships: Characteristics, Formation,and Accounting for Activities
Chapter 14
Partnerships: Ownership Changes and Liquidation
Part 4
Governmental and Not-for-Profit Accounting
Chapter 15
Governmental Accounting: The General Fund and the Account Groups
Chapter 16
Governmental Accounting: Other Governmental Funds, Proprietary Funds,and Fiduciary Funds
Chapter 17
Financial Reporting Issues
Chapter 18
Accounting for Private Not-for-Profit Organizations
Chapter 19
Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations
Part 5
Fiduciary Accounting
Chapter 20
Estates and Trusts: Their Nature and the Accountant's Role
Chapter 21
Debt Restructuring, Corporate Reorganizations, and Liquidations
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