Advanced accounting (Book, 2012) []
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Advanced accounting

Advanced accounting

Author: Floyd A Beams
Publisher: Boston : Pearson, ©2012.
Series: Always learning
Edition/Format:   Print book : English : 11th edView all editions and formats

For undergraduate and graduate courses in advanced accounting. This is a comprehensive textbook that addresses practical financial reporting problems while reflecting recent business developments  Read more...


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Document Type: Book
All Authors / Contributors: Floyd A Beams
ISBN: 9780132568968 0132568969 9780132830362 0132830361
OCLC Number: 727710649
Notes: Includes index.
Description: xxi, 793, [18] pages : illustrations ; 29 cm.
Contents: Machine generated contents note: ch. 1 Business Combinations --
Reasons for Business Combinations --
Antitrust Considerations --
Legal Form of Business Combinations --
Accounting Concept of Business Combinations --
Accounting for Combinations as Acquisitions --
Disclosure Requirements --
Sarbanes-Oxley Act --
Electronic Supplement to Chapter 1 ES1 --
ch. 2 Stock Investments --
Investor Accounting and Reporting --
Accounting for Stock Investments --
Equity Method --
a One-Line Consolidation --
Investment in a Step-by-Step Acquisition --
Sale of an Equity Interest --
Stock Purchases Directly from the Investee --
Investee Corporation with Preferred Stock --
Extraordinary Items and other Considerations --
Disclosures for Equity Investees --
Testing Goodwill for Impairment --
ch. 3 Introduction to Consolidated Financial Statements --
Business Combinations Consummated through Stock Acquisitions --
^ Consolidated Balance Sheet at Date of Acquisition --
Consolidated Balance Sheets after Acquisition --
Assigning Excess to Identifiable Net Assets and Goodwill --
Consolidated Income Statement --
Push-Down Accounting --
Preparing a Consolidated Balance Sheet Worksheet --
Electronic Supplement to Chapter 3 ES3 --
ch. 4 Consolidation Techniques and Procedures --
Consolidation under the Equity Method --
Locating Errors --
Excess Assigned to Identifiable Net Assets --
Consolidated Statement of Cash Flows --
Preparing a Consolidation Worksheet --
Electronic Supplement to Chapter 4 ES4 --
ch. 5 Intercompany Profit Transactions --
Inventories --
Intercompany Inventory Transactions --
Downstream and Upstream Sales --
Unrealized Profits from Downstream Sales --
Unrealized Profits from Upstream Sales --
Consolidation Example --
Intercompany Profits from Downstream Sales --
^ Consolidation Example --
Intercompany Profits from Upstream Sales --
Electronic Supplement to Chapter 5 ES5 Note continued: ch. 6 Intercompany Profit Transactions --
Plant Assets --
Intercompany Profits on Nondepreciable Plant Assets --
Intercompany Profits on Depreciable Plant Assets --
Plant Assets Sold at Other than Fair Value --
Consolidation Example --
Upstream and Downstream Sales of Plant Assets --
Inventory Purchased for Use as Operating Assets --
Electronic Supplement to Chapter 6 ES6 --
ch. 7 Intercompany Profit Transactions --
Bonds --
Intercompany Bond Transactions --
Constructive Gains and Losses on Intercompany Bonds --
Parent Bonds Purchased by Subsidiary --
Subsidiary Bonds Purchased by Parent --
Electronic Supplement to Chapter 7 ES7 --
ch. 8 Consolidations --
Changes in Ownership Interests --
Acquisitions During an Accounting Period --
Piecemeal Acquisitions --
Sale of Ownership Interests --
Changes in Ownership Interests from Subsidiary Stock Transactions --
Stock Dividends and Stock Splits by a Subsidiary --
ch. 9 Indirect and Mutual Holdings --
Affiliation Structures --
Indirect Holdings --
Father-Son-Grandson Structure --
Indirect Holdings --
Connecting Affiliates Structure --
Mutual Holdings --
Parent Stock Held by Subsidiary --
Subsidiary Stock Mutually-Held --
ch. 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation --
Subsidiaries with Preferred Stock Outstanding --
Parent and Consolidated Earnings Per Share --
Subsidiary with Convertible Preferred Stock --
Subsidiary with Options and Convertible Bonds --
Income Taxes of Consolidated Entities --
Income Tax Allocation --
Separate-Company Tax Returns with Intercompany Gain --
Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures --
Business Combinations --
Financial Statement Disclosures for Income Taxes --
Electronic Supplement to Chapter 10 ES10 Note continued: ch. 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures --
Comparison of Consolidation Theories --
Illustration --
Consolidation Under Parent-Company and Entity Theories --
Push-Down Accounting and Other Basis Considerations --
Joint Ventures --
Accounting for Variable Interest Entities --
ch. 12 Derivatives and Foreign Currency: Concepts and Common Transactions --
Derivatives --
Foreign Exchange Concepts and Definitions --
Foreign Currency Transactions Other than Forward Contracts --
ch. 13 Accounting for Derivatives and Hedging Activities --
Accounting for Derivative Instruments and Hedging Activities --
Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge Accounting Using Interest Rate Swaps --
Foreign Currency Derivatives and Hedging Activities --
ch. 14 Foreign Currency Financial Statements --
^ Objectives of Translation and the Functional Currency Concept --
Application of the Functional Currency Concept --
Illustration: Translation --
Illustration: Remeasurement --
Hedging a Net Investment in a Foreign Entity --
ch. 15 Segment and Interim Financial Reporting --
Segment Reporting --
Interim Financial Reporting --
Guidelines for Preparing Interim Statements --
ch. 16 Partnerships --
Formation, Operations, and Changes in Ownership Interests --
Nature of Partnerships --
Initial Investments in a Partnership --
Additional Investments and Withdrawals --
Partnership Operations --
Profit and Loss Sharing Agreements --
Changes in Partnership Interests --
Purchase of an Interest from Existing Partners --
Investing in an Existing Partnership --
Dissociation of a Continuing Partnership Through Death or Retirement --
Limited Partnerships --
ch. 17 Partnership Liquidation --
Liquidation Process --
^ Safe Payments to Partners --
Installment Liquidations --
Cash Distribution Plans Note continued: Insolvent Partners and Partnerships --
ch. 18 Corporate Liquidations and Reorganizations --
Bankruptcy Reform Act of 1978 --
Liquidation --
Illustration of a Liquidation Case --
Reorganization --
Financial Reporting During Reorganization --
Financial Reporting for the Emerging Company --
Illustration of Reorganization Case --
ch. 19 Introduction to Accounting for State and Local Governmental Units --
Historical Development of Accounting Principles for State and Local Governmental Units --
Overview of Basic Governmental Accounting Models and Principles --
Financial Reporting Entity --
Comprehensive Annual Financial Report --
ch. 20 Accounting for State and Local Governmental Units --
Governmental Funds --
Recent Changes to Governmental Fund Accounting --
General Fund --
Accounting for the General Fund --
Permanent Funds --
Capital Projects Funds --
Special Assessment Activities --
^ Debt Service Funds --
Governmental Fund Financial Statements --
Preparing the Government-Wide Financial Statements --
ch. 21 Accounting for State and Local Governmental Units --
Proprietary and Fiduciary Funds --
Proprietary Funds --
Internal Service Funds --
Enterprise Funds --
Proprietary Fund Financial Statements --
Fiduciary Funds --
Preparing the Government-Wide Financial Statements --
Required Proprietary Fund Note Disclosures --
ch. 22 Accounting for Not-for-Profit Organizations --
Nature of Not-for-Profit Organizations --
Not-for-Profit Accounting Principles --
Voluntary Health and Welfare Organizations --
"Other" Not-for-Profit Organizations --
Nongovernmental Not-for-Profit Hospitals and Other Health Care Organizations --
Private Not-for-Profit Colleges and Universities --
ch. 23 Estates and Trusts --
Creation of an Estate --
Probate Proceedings --
Administration of the Estate --
^ Accounting for the Estate --
Illustration of Estate Accounting Note continued: Accounting for Trusts --
Estate Taxation.
Series Title: Always learning
Responsibility: Floyd A. Beams [and others].


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