Advanced Accounting 12th Edition Beams Test Bank

Product details:

• ISBN-10 ‏ : ‎ 0133451860
• ISBN-13 ‏ : ‎ 978-0133451863
• Author: FLOYD A. BEAMS, PH.D.

Advanced Accounting, Twelfth Edition is an in-depth guide to accounting that reflects the most up-to-date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. This edition aligns with the Financial Accounting Standards Board Accounting Standards Codification.

Table contents:
1. Business Combinations: New Rules for a Long-Standing Business Practice.
2. Consolidated Statements: Date of Acquisition.
3. Consolidated Statements: Subsequent to Acquisition.
4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.
5. Intercompany Transactions: Bonds and Leases.
6. Cash Flows, EPS, and Taxation.
7. Special Issues in Accounting for an Investment in a Subsidiary.
8. Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares.
Appendix 1: Accounting for Influential Investments.
Appendix 2: Variable Interest Entities
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.
13. Partnerships: Characteristics, Formation, and Accounting for Activities.
14. Partnerships: Ownership Changes and Liquidations.
15. Governmental Accounting: The General Fund and the Account Groups.
16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, 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.
20. Estates and Trusts: Their Nature and the Accountant’s Role.
21. Debt Restructuring, Corporate Reorganizations, and Liquidations.

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