Contabilidad Avanzada ofrece la cobertura más actualizada, conceptualmente fuerte y con una cobertura amplia de temas avanzados de contabilidad de cualquier texto en el mercado. Completamente actualizado para reflejar los últimos pronunciamientos de FASB, es un recurso excelente preparación para el examen de CPA.

Contabilidad Avanzada también proporciona las herramientas que los estudiantes necesitan para seguir una carrera profesional en una economía global. Este es el único texto en el mercado que utiliza un enfoque horizontal de consolidaciones con hojas de , el formato más utilizado en el mundo de los negocios.

TABLA DE CONTENIDO

PART 1 – COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS
1. Business Combinations: America’s Most Popular Business Activity, Bringing an End to the Controversy.
2. Consolidated Statements: Date of Acquisition.
3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures – Goodwill.
4. Intercompany Transactions: Merchandise, PlantAssets, and Notes.
5. Intercompany Transactions: Bonds and Leases.
6. Cash Flow, EPS, Taxation, and Unconsolidated Investments.
7. Special Issues in Accounting for an Investment in a Subsidiary.
8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 2. Leveraged Buyouts.

PART 2 – MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS
9. The International Accounting Environment Module: Derivatives and Related Accounting Issues.
10. Foreign Currency Transactions.
11. Translation of Foreign Financial Statements.
12. Interim Reporting and Disclosures about Segments of an Enterprise.

PART 3 – PARTNERSHIPS
13. Partnerships: Characteristics, Formation, and Accounting for Activities.
14. Partnerships: Ownership Changes and Liquidations.

PART 4 – GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
15. Governmental Accounting: The General Fund and the Account Groups.
16. Governmental Accounting: Other Governmental Funds, Proprietary and Fiduciary Funds.
17. Financial Reporting Issues.
18. Accounting for Private Not-for-Profit Organizations.
19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.

PART 5 – FIDUCIARY ACCOUNTING
20. Estates and Trusts: Their Nature and the Accountant’s Role.
21. Debt Restructuring, Corporate Reorganizations, and Liquidations.

Título Original: Advanced Accounting
Autor/es: Paul Fischer / William Taylor / Rita Hartung Cheng / William James Taylor
Edición: 8va Edición
ISBN: 0324058780
Tipo: Solucionario
Formato: PDF
Idioma: Inglés
68%
68%
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