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Target Audience Advanced Accounting is intended for use, at either the undergraduate or graduate level, in the course commonly known as advanced accounting. Conceptual Focus Conceptual explanations focus on the logic underlying reporting standards.
Logical Flow of Topical Coverage The organization of chapters reflects the logical flow of topics: Mergers and acquisitions material is covered in Chapters 1—6. International subsidiary translation and consolidation, foreign currency transactions and hedging , and other financial derivatives futures, options, and swaps are in Chapters 7—9.
Reporting standards for state and local government and NFP organizations are in Chapters 10— Partnerships, bankruptcy and reorganization , and the SEC are covered in Chapters 14— Following is a list of focus companies by chapter.
Emphasis on Current Issues and Trends Business Applications Taken from current news and actual financial statements, Business Application boxes illustrate reporting practices, current issues, and controversies. Reporting Perspectives Reporting Perspectives comment on topics such as the strengths and weaknesses in reporting standards, motivations for changes in standards, ethical issues, implications for information quality, and proposals for new standards.
IFRS Extensive discussion and illustration of international financial reporting standards and proposals appear in each of the business combinations, foreign currency translation and transactions, and futures, options and swaps chapters. Illustrations of in practice are also provided. Here is an excerpt from Chapter 3. Clear and Logical Development of Business Combinations Topics Reporting issues related to business combinations cover a variety of topics.
Additional Pedagogy To reinforce concepts presented in each chapter and ensure student comprehension, each chapter has two or more In-Chapter Review Problems that require students to recall and apply the accounting techniques and concepts described in the chapter.
Extensive End-of-Chapter Material End-of-chapter questions, exercises and problems cover all major topics and have a range of difficulty levels, allowing students ample opportunity to practice their understanding of the chapter. In the consolidation chapters, color is used pedagogically to identify eliminating entries, both in journal form and in the consolidation working papers, making it easier for students to navigate the complexities of consolidation procedures.
All consolidation chapters emphasize consolidation of the statement of income and comprehensive income. Because in practice companies use a variety of formats to present consolidated operating results, the working paper consolidates the trial balances of the parent and subsidiary, which students then package into financial statements in whatever format desired. Discussion of consolidation policy emphasizes the goal of consolidating controlled entities , and shows how FASB updates on consolidation policy illustrate this goal.
Measurement issues in identifying and valuing acquired assets and liabilities and consideration paid are discussed in detail. Cost, market, and income approaches are explained and illustrated.
Common reporting issues in practice, including identifiable intangibles, deferred taxes, and stock options , are covered, with examples from practice. In the governmental and not-for-profit chapters, concepts are illustrated with actual financial statements of cities, counties, states, and a variety of NFP organizations, with emphasis on ways in which the information provided by these entities differs from regular businesses, reasons why this information is required, and the judgments and choices involved.
The c ommonality of reporting issues for different types of entities—businesses, NFPs, governments, and even partnerships—is emphasized. Examples include consolidation policy, acquisition reporting, and hedge accounting. Chapters 8 and 9: New hedging model ASU All illustrations, current practices, and reporting perspectives are completely updated, and include new issues and examples. There are over new exercises and problems , and a net increase of over 65 exercises and problems , at various levels of difficulty.
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Brief Contents pg. Chapter 1: Intercorporate Investments: An Overview pg. Motivations for Intercorporate Investments pg. Investments with Significant Influence pg. Accounting Using the Equity Method pg. Equity in Net Income Calculation pg. Other Comprehensive Income and the Equity Method pg. Investee Losses and the Equity Method pg. Change to Significant Influence pg. Mergers, Consolidations, and Asset Acquisitions pg. Chapter 2: Mergers and Acquisitions pg. Motivations for Mergers and Acquisitions pg.
Overview of Reporting for Combinations pg. Standards of Reporting for Business Combinations pg. Valuation of Assets Acquired and Liabilities Assumed pg.
Identifying the Acquiring Company pg. Measurement of Previously Reported Assets and Liabilities pg. Identification and Measurement of Previously Unreported Intangibles pg. Measurement of Acquisition Cost pg. Illustration of Reporting Consideration Given in an Acquisition pg. In-Process Research and Development pg. Acquired Deferred Tax Liabilities pg. Motivations for Off-Balance-Sheet Entities pg.
Control and Consolidation of Equity Investments pg. Control and Consolidation of Non-Equity Investments pg. Consolidation at Date of Acquisition pg. Consolidation of Financial Statements: Preliminary Issues pg.
Introduction to Consolidation Procedures pg. Consolidation Eliminating Entries pg. Illustration of Consolidation Process pg.
Consolidated Financial Statements pg. Previously Reported Assets and Liabilities pg. Previously Unreported Identifiable Intangibles pg.
Comprehensive Illustration: Consolidation in Subsequent Years pg. Noncontrolling Interests at Acquisition Date pg. Valuation of Noncontrolling Interests and Goodwill at Acquisition pg. Measuring the Fair Value of Noncontrolling Interests pg. Consolidation Eliminating Entries at Acquisition Date pg. Noncontrolling Interests in the Consolidated Balance Sheet pg. Consolidating Variable Interest Entities pg. Noncontrolling Interests in Subsequent Years pg.
Consolidation at End of the First Year pg. Consolidation at End of the Second Year pg. Noncontrolling Interests and Bargain Purchases pg.
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