Advanced Financial Accounting, 7th edition

  • Thomas H. Beechy
  • V Umashanker Trivedi
  • Kenneth E. MacAulay

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Overview

Guiding students through the complexities of advanced accounting, Advanced Financial Accounting, helps students to develop a professional approach to accounting issues. This classic text provides everything students need to understand the core issues of advanced accounting.  With a focus on the direct method of consolidation this text provides examples and problem material for students to understand this complex and demanding topic.

Table of contents

Chapter 1: Setting the Stage

Chapter 2: Intercorporate Equity Investments: An Introduction

Appendix 2A: Changes in Share Ownership

Chapter 3: Business Combinations

Appendix 3A: Income Tax Allocation

Chapter 4: Wholly Owned Subsidiaries: Reporting Subsequent Acquisitions

Chapter 5: Consolidation of Non-Wholly Owned Subsidiaries

Appendix 5A: Step Purchases

Appendix 5B: Decreases in Ownership Interest

Chapter 6: Subsequent-Year Consolidations: General Approach

Appendix 6A: Preferred and Restricted Shares of Investee Corporation

Appendix 6B: Intercompany Bond Holdings

Chapter 7: Segment and Interim Reporting

Chapter 8: Foreign Currency Transactions and Hedges

Chapter 9: Reporting Foreign Operations

Chapter 10: Financial Reporting for Not-for-Profit Organizations

Appendix 10A: Fund Accounting

Chapter 11: Public Sector Financial Reporting

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Published by Pearson Canada (February 12th 2013) - Copyright © 2014