Test Bank for Advanced Accounting, 12th Edition

Product details:

• ISBN-10 ‏ : ‎ 1305084853
• ISBN-13 ‏ : ‎ 978-1305084858
• Author: Rita H. Cheng, Paul M. Fischer

Master the theory and practice you need for professional success with Fischer/Taylor/Cheng�s ADVANCED ACCOUNTING, 12E. This leading book offers the most authoritative, comprehensive coverage of advanced accounting topics available. You examine the latest FASB statements and their impact on consolidations. ADVANCED ACCOUNTING, 12E combines sound theoretical foundations with a hands-on approach that uses numerous actual examples common in today�s accounting. This edition�s clear presentation makes even the most complex topics approachable. New and revised end-of-chapter questions reinforce major concepts from each chapter as they help you strengthen and expand your critical thinking and reasoning skills. Only ADVANCED ACCOUNTING, 12E uses a horizontal approach to consolidations, the format most commonly used in the business world. A trusted preparation resource for the CPA exam, ADVANCED ACCOUNTING, 12E provides the knowledge you need for ongoing accounting success.

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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