Guiding students through the complexities of advanced accounting, Advanced Financial Accounting, helps students to develop a professional approach to accounting issues.
This classic text provides everything students need to understand the core issues of advanced accounting. With a focus on the direct method of consolidation this text provides examples and problem material for students to understand this complex and demanding topic.
Long known for its authoritative and comprehensive coverage, this new edition is thoroughtly updated to reflect the most recent International Financial Reporting Standards. This new edition also includes a number of new pedagogical features, making it even more appealing to students. Providing excellent practice for UFE professional exams this text includes competency based cases that challenge students to exercise professional judgment from a wide range of functional areas.
Table contents:
Chapter 1 Setting the Stage 1
Chapter 2 Intercorporate Investments: An Introduction 32
Chapter 3 Business Combinations 77
Chapter 4 Wholly-Owned Subsidiaries: Reporting Subsequent to Acquisition 128
Chapter 5 Consolidation of Non-Wholly-Owned Subsidiaries 183
Chapter 6 Subsequent-Year Consolidations: General Approach 238
Chapter 7 Strategic Investments: Additional Aspects of Share Capital 317
Chapter 8 Segmented and Interim Reporting 358
Chapter 9 Foreign Currency Transactions 389
Chapter 10 Reporting Foreign Operations 429
Chapter 11 Financial Reporting for Non-Profit Organizations 491
Chapter 12 Public Sector Financial Reporting 545
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