Fundamentals of Advanced Accounting, 2/e is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. Typically, this course covers 5-6 consolidations chapters, two foreign currency chapters, two partnership chapters, and 2-3 governmental and not-for-profit chapters. Fundamentals of Advanced Accounting boasts the same great assets that have made the authors' longer Advanced Accounting a success, including the incorporation of the latest FASB pronouncements, the integration of skill preparation for the new CPA exam, and of course, great authorship. This edition also includes an update on the Financial Accounting Standard Board (FASB), in conjunction with the International Accounting Standards Board, which enacted the following two statements of financial accounting standards (SFAS) that will affect significantly the accounting and financial reporting for business combinations: SFAS 141R, “Business Combinations” (to replace SFAS 141). SFAS 160, “Noncontrolling Interests and Consolidated Financial Statements” (to replace Accounting Research Bulletin 51).
With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards.
For undergraduate and graduate courses in advanced accounting.An in-depth guide to accounting that reflects the most up-to-date business developments.This comprehensive textbook addresses practical financial reporting problems while ...
This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage.
Co-written by academics and practitioners, this is the only text that teaches students to first understand how financial statements are generated.
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets).
The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards.
IFRS 3 Business Combinations
San Francisco, California Chapter 2 Fair Market Value in Estate and Gift Tax Roger J. Grabowski, ASA Duff & Phelps, LLC Chicago, Illinois Frank A. Louis, Esq. Louis and Judge, PC Toms River, New Jersey Chapter 3 Fair Value in ...
This book sets out the key differences between IFRS and US GAAP from a practitioner's perspective, although financial analysts will also benefit from the material presented.
This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.