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ADVANCED FINANCIAL ACCOUNTING 13ED

Theodore E. Christensen , David M. Cottrell y Cassy Budd

Editorial: McGraw-Hill Higher Education

Edition: 13

publication date: 2023

ISBN: 9781265042615

ISBN ebook: 9781265665265

pages: 1121

Section: Finanzas

Language: Inglés

Preface 8
1. Intercorporate Acquisitions and Investments in Other Entities 32
2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential 76
3. The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with No Differential 125
4. Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value 165
5. Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value 214
6. Intercompany Inventory Transactions 260
7. Intercompany Transfers of Services and Noncurrent Assets 322
8. Intercompany Indebtedness 398
9. Consolidation Ownership Issues 478
10. Additional Consolidation Reporting Issues 529
11. Multinational Accounting: Foreign Currency Transactions and Financial Instruments 574
12. Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements 647
13. Segment and Interim Reporting 708
14. SEC Reporting 755
15. Partnerships: Formation, Operation, and Changes in Membership 783
16. Partnerships: Liquidation 836
17. Governmental Entities: Introduction and General Fund Accounting 874
18. Governmental Entities: Special Funds and Governmentwide Financial Statements 932
19. Not-for-Profit Entities 998
20. Corporations in Financial Difficulty 1068

*The digital edition does not include access codes to additional material or programs mentioned in the book.

The Thirteenth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about merger and acquisition mania, the complexities of modern business entities, new organizational structures for conducting business, accounting scandals related to complex business transactions, the foreign activities of multinational firms, the operations of governmental and not-for-profit entities, and bankruptcies of major firms. Accountants must understand and know how to deal with the accounting and reporting ramifications of these issues.

Theodore E. Christensen