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关键词：
Fundamentals of Advanced Accounting
书目信息
ISBN：
9780072991925（13位）
中图分类号：
F23
杜威分类号：
中文译名：
高级会计基础 第2版
作者：
Hoyle Joe Ben
编者：
语种：
English
出版信息
出版社：
McGraw-Hill Education
出版地：
出版年：
2006
版本：
2e
版本类型：
原版
丛书题名：
卷期：
文献信息
关键词：
会计与审计
前言：
摘要：
内容简介：
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. New to this edition: Two exposure drafts recently revealed by FASB have the potential to markedly change accounting procedures for combined businesses as well as the preparation of combined financial statements. The second edition weighs the consequences of these proposed changes in both the main text and the end-of-chapter exercises, giving instructors the opportunity to keep pace with these critical developments. With simulations now accounting for a significant portion of the CPA exam, Fundamentals of Advanced Accounting's new CPA Simulations provide your students with a crucial edge. Built by Kaplan CPA Review, these web-based simulation exercises allow students to practice textbook concepts in an interface identical to that of the actual CPA exam, ensuring they'll be ready when they sit for the real thing. Chapters 3, 5, 8 and 12 include Kaplan CPA simulation exercises. GASB 34 mandates a new, “dual reporting” practice for state and local governments' financial statements, and the eighth edition thoroughly explores the impact of that change and makes it more comprehensible to students.
目次：
Ch. 1 The Equity Method of Accounting for Investments. Ch. 2 Consolidation of Financial Information. Ch. 3 Consolidations–Subsequent to the Date of Acquisition. Ch. 4 Consolidated Financial Statements and Outside Ownership. Ch. 5 Consolidated Financial Statements–Intercompany Asset Transactions. Ch. 6 Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues. Ch. 7 Foreign Currency Transactions and Hedging Foreign Exchange Risk. Ch. 8 Translation of Foreign Currency Financial Statements. Ch. 9 Partnerships: Formation and Operation. Ch. 10 Partnerships: Termination and Liquidation. Ch. 11 Accounting for State and Local Governments, Part I. Ch. 12 Accounting for State and Local Governments, Part II.
附录：
全文链接：
读者对象：
实体信息
页码：
637
装帧：
硬皮版
尺寸：
其它形态细节：
其它信息
原价：
USD
131.5600
原版ISBN：
其它ISBN：
图书特色：
书评：
扩展信息
Isbn：
0072991925
issue：
2006JC02
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