Advanced Financial Accounting -

. .

Résumé :
The Twelfth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated four-color presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about the complexities of modern business entities, and students must know how to deal with the accounting and reporting ramifications of issues such as:

- mergers and acquisitions
- new organizational structures
- accounting scandals related to complex transactions
- foreign activities of multinational firms
- operations of governmental and not-for-profit entities
- bankruptcies of major firms
- and more!

This edition continues to provide strong coverage of Advanced Accounting topics with clarity of presentation and integrated coverage based on continuous case examples. The text is complete with presentations of worksheets, schedules, and financial statements so students can see the development of each topic. Inclusion of recent FASB and GAAP pronouncements - and focus on the continuing deliberations of the authoritative bodies - provide the most current content for students preparing for the CPA examination and their future careers. Given the recent rapid pace of the authoritative bodies in dealing with major issues, the emphasis on currency and standards in Advanced Financial Accounting has become more important than ever for both students and aspiring professionals.

Biographie:
Ted Christensen has been a faculty member at the University of Georgia since 2015. Prior to coming to UGA, he was on the faculty at Brigham Young University for 15 years and Case Western Reserve University for five years. He received a BS degree in accounting at San Jose State University, a MAcc degree in tax at Brigham Young University, and a PhD in accounting from the University of Georgia (so he is now teaching at a second alma mater). Professor Christensen has authored and coauthored articles published in many journals including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Accounting Organizations and Society, Journal of Business Finance Accounting, Accounting Horizons, and Issues in Accounting Education. Professor Christensen has taught financial accounting at all levels, financial statement analysis, both introductory and intermediate managerial accounting, and corporate taxation. He is the recipient of numerous awards for both teaching and research. He has been active in serving on various committees of the American Accounting Association and is a CPA.

Sommaire:
1. Intercorporate Acquisitions and Investments in Other Entities
2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3. The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
4. Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5. Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value
6. Intercompany Inventory Transactions
7. Intercompany Transfers of Services and Noncurrent Assets
8. Intercompany Indebtedness
9. Consolidation Ownership Issues
10. Additional Consolidation Reporting Issues
11. Multinational Accounting: Foreign Currency Transactions and Financial Instruments
12. Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
13. Segment and Interim Reporting
14. SEC Reporting Partnerships: Formation, Operation, and Changes in Membership
15. Partnerships: Liquidation
16. Governmental Entities: Introduction and General Fund Accounting
17. Governmental Entities: Special Funds and Governmentwide Financial Statements
18. Not-for-Profit Entities
19. Corporations in Financial Difficulty