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Advanced Accounting (Original)
作  /  譯    者 : Paul M. Fischer,William J Tayler,Rita H. Cheng
I S B N -  13 : 9781305084858
I S B N -  10 : 1305084853
類             別: 高等會計學
版             次: 12 版
年             份: 2016
規             格: 1134 頁
出     版     商: Cengage Learning
教師教學配件: 教師資源光碟(PowerPoint/題庫/習題解答)(教師專用)
     

Help your advanced accounting students master the theory and practice they need for professional success with Fischer/Taylor/Cheng’s ADVANCED ACCOUNTING, 12E. This leading text offers your students the most authoritative, comprehensive coverage of advanced accounting topics available. This edition explores the latest FASB statements and their impact on consolidations. The authors combine sound theoretical foundations with a hands-on approach using numerous actual examples common in today’s accounting.

The text’s proven focus on conceptual understanding and clear presentation style make even the most complex topics approachable. New and revised end-of-chapter questions reinforce major concepts from each chapter and challenge students to expand their critical thinking and reasoning skills.

Only ADVANCED ACCOUNTING, 12E uses a horizontal approach to consolidations, the format most commonly used in today’s business world. A trusted preparation resource for the CPA exam, ADVANCED ACCOUNTING, 12E provides the knowledge your students need for ongoing accounting success.

Ch 1 Business Combinations: New Rules for a Long-Standing Business Practice.
Ch 2 Consolidated Statements: Date of Acquisition.
Ch 3 Consolidated Statements: Subsequent to Acquisition.
Ch 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes.
Ch 5 Intercompany Transactions: Bonds and Leases.
Ch 6 Cash Flows, EPS, and Taxation.
Ch 7 Special Issues in Accounting for an Investment in a Subsidiary.
Ch 8 Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares.
Appendix 1: Accounting for Influential Investments.
Appendix 2: Variable Interest Entities
Ch 9 The International Accounting Environment.
Module: Derivatives and Related Accounting Issues.
Ch10 Foreign Currency Transactions.
Ch11 Translation of Foreign Financial Statements.
Ch12 Interim Reporting and Disclosures about Segments of an Enterprise.
Ch13 Partnerships: Characteristics, Formation, and Accounting for Activities.
Ch14 Partnerships: Ownership Changes and Liquidations.
Ch15 Governmental Accounting: The General Fund and the Account Groups.
Ch16 Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds.
Ch17 Financial Reporting Issues.
Ch18 Accounting for Private Not-for-Profit Organizations.
Ch19 Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.
Ch20 Estates and Trusts: Their Nature and the Accountant’s Role.
Ch21 Debt Restructuring, Corporate Reorganizations, and Liquidations.

作者:Paul M. Fischer
現職:University of Wisconsin

作者:William J. Taylor
現職:University of Wisconsin

作者:Rita H. Cheng
現職:University of Wisconsin

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