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دانلود کتاب Fundamentals of Advanced Accounting

دانلود کتاب مبانی حسابداری پیشرفته

Fundamentals of Advanced Accounting

مشخصات کتاب

Fundamentals of Advanced Accounting

ویرایش: 4 
نویسندگان: , ,   
سری:  
ISBN (شابک) : 0078136636, 9780078136634 
ناشر: McGraw-Hill Education 
سال نشر: 2010 
تعداد صفحات: 618 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 12 مگابایت 

قیمت کتاب (تومان) : 35,000



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توضیحاتی در مورد کتاب مبانی حسابداری پیشرفته



مبانی حسابداری پیشرفته، 4/e برای مدارسی ایده آل است که می خواهند 12 فصل را در دوره پیشرفته حسابداری خود پوشش دهند. این متن مختصر و در عین حال مختصر به دانش‌آموزان اجازه می‌دهد که به طور انتقادی در مورد حسابداری فکر کنند، همانطور که برای امتحان CPA آماده می‌شوند. با این متن، دانش‌آموزان درک متعادلی از حرفه حسابداری به دست می‌آورند. این متن همچنان توسعه گزارشگری مالی را به عنوان محصولی از بحث های شدید و مورد توجه نشان می دهد که امروز و در آینده ادامه دارد زیرا از متن بزرگ Hoyle Advanced Accounting سرچشمه می گیرد.

سبک نگارش سه نسخه قبلی. بسیار مورد تحسین قرار گرفته است. دانش آموزان به راحتی مفاهیم فصل را به دلیل لحن مکالمه ای که در سراسر کتاب استفاده می شود درک می کنند. نویسندگان تمام تلاش خود را انجام داده اند تا اطمینان حاصل کنند که سبک نوشتاری جذاب، زنده و ثابت باقی می ماند که Hoyle را به امتیاز بازار پیشرو در بازار حسابداری پیشرفته تبدیل کرده است. ویرایش چهارم شامل افزایش یکپارچه سازی IFRS و همچنین استانداردهای حسابداری به روز شده است.


توضیحاتی درمورد کتاب به خارجی

Fundamentals of Advanced Accounting, 4/e is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. This brief yet concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. With this text, students gain a well-balanced appreciation of the Accounting profession. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future as it originates from Hoyle’s big text Advanced Accounting.

The writing style of the three previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent which has made Hoyle the market leading franchise in the Advanced Accounting market. The Fourth Edition includes an increase integration of IFRS as well as the updated accounting standards.



فهرست مطالب

Cover
Title
Contents
Chapter One The Equity Method of Accounting for Investments
	The Reporting of Investments in Corporate Equity Securities
	Discussion Question: Did the Cost Method Invite Earnings Manipulation?
	International Accounting Standard 28—Investments in Associates
	Application of the Equity Method
		Criteria for Utilizing the Equity Method
	Accounting for an Investment—The Equity Method
	Accounting Procedures Used in Applying the Equity Method
		Reporting a Change to the Equity Method
	Discussion Question: Does the Equity Method Really Apply Here?
		Reporting Investee Income from Sources Other Than Continuing Operations
		Reporting Investee Losses
		Reporting the Sale of an Equity Investment
	Excess of Investment Cost Over Book Value Acquired
		The Amortization Process
	Elimination of Unrealized Profits in Inventory
		Downstream Sales of Inventory
	Discussion Question: Is This Really Only Significant Influence?
		Upstream Sales of Inventory
		Decision Making and the Equity Method
		Criticisms of the Equity Method
	Fair-Value Reporting Option for Equity Method Investments
	Summary
Chapter Two Consolidation of Financial Information
	Expansion through Corporate Takeovers
		Reasons for Firms to Combine
		Bank of America and Merrill Lynch
		InBev and Anheuser-Busch
		Pfizer and Wyeth
	The Consolidation Process
		Business Combinations—Creating a Single Economic Entity
		Control—An Elusive Quality
		Consolidation of Financial Information
	Financial Reporting for Business Combinations
		The Acquisition Method: Change in Ownership
		Consideration Transferred for the Acquired Business
		Fair Values of the Assets Acquired and Liabilities Assumed
		Goodwill, and Gains on Bargain Purchases
	Procedures for Consolidating Financial Information
		Acquisition Method When Dissolution Takes Place
		Related Expenses of Business Combinations
		The Acquisition Method When Separate Incorporation Is Maintained
	Acquisition-Date Fair-Value Allocations—Additional Issues
		Intangibles
		Preexisting Goodwill on Subsidiary’s Books
		Acquired In-Process Research and Development
	Convergence between U.S. and International Accounting Standards
	Legacy Methods of Accounting for Business Combinations
		The Purchase Method: An Application of the Cost Principle
		The Pooling of Interests Method: Continuity of Previous Ownership
		Comparisons across the Pooling of Interests, Purchase, and Acquisition Methods
	Summary
Chapter Three Consolidations—Subsequent to the Date of Acquisition
	Consolidation—The Effects Created by the Passage of Time
	Investment Accounting by the Acquiring Company
		Internal Investment Accounting Alternatives—The Equity Method, Initial Value Method, and Partial Equity Method
	Subsequent Consolidation—Investment Recorded by the Equity Method
		Acquisition Made during the Current Year
		Determination of Consolidated Totals
		Consolidation Worksheet
		Consolidation Subsequent to Year of Acquisition—Equity Method
	Subsequent Consolidations—Investment Recorded Using Initial Value or Partial Equity Method
		Acquisition Made during the Current Year
		Consolidation Subsequent to Year of Acquisition—Initial Value and Partial Equity Methods
	Goodwill Impairment
	Discussion Question: How Does a Company Really Decide Which Investment Method to Apply?
		Testing Goodwill for Impairment
		Assigning Values to Reporting Units
		Determining Fair Values of Reporting Units Periodically
		Determining Goodwill’s Implied Fair Value
	Comparisons with International Accounting Standards
	Amortization and Impairment of Other Intangibles
	Contingent Consideration
		Accounting for Contingent Consideration in Business Combinations
	Push-Down Accounting
		External Reporting
		Internal Reporting
	Summary
Chapter Four Consolidated Financial Statements and Outside Ownership
	Consolidated Financial Reporting in the Presence of a Noncontrolling Interest
		Subsidiary Acquisition-Date Fair Value in the Presence of a Noncontrolling Interest
	Allocating the Subsidiary’s Net Income to the Parent and Noncontrolling Interests
	Partial Ownership Consolidations (Acquisition Method)
	Discussion Question
		Consolidated Financial Statement Presentations of Noncontrolling Interest
	Alternative Fair-Value Specification—Evidence of a Control Premium
		Effects Created by Alternative Investment Methods
	Revenue and Expense Reporting for Midyear Acquisitions
		Consolidating Postacquisition Subsidiary Revenue and Expenses
		Acquisition Following an Equity Method Investment
	Step Acquisitions
		Control Achieved in Steps—Acquisition Method
		Example: Step Acquisition Resulting in Control— Acquisition Method
		Worksheet Consolidation for a Step Acquisition (Acquisition Method)
		Example: Step Acquisition Resulting After Control Is Obtained
		Parent Company Sales of Subsidiary Stock—Acquisition Method
		Cost-Flow Assumptions
		Accounting for Shares That Remain
	Comparisons with International Accounting Standards
	The Legacy Purchase Method—Consolidated Financial Reporting with a Noncontrolling Interest
	Summary
Chapter Five Consolidated Financial Statements—Intra-Entity Asset Transactions
	Intra-Entity Inventory Transactions
		The Sales and Purchases Accounts
	Unrealized Gross Profit—Year of Transfer (Year 1)
	Discussion Question: Earnings Management
		Unrealized Gross Profit—Year Following Transfer (Year 2)
		Unrealized Gross Profit—Effect on Noncontrolling Interest Valuation
		Intra-Entity Inventory Transfers Summarized
		Intra-Entity Inventory Transfers Illustrated
		Effects of Alternative Investment Methods on Consolidation
	Discussion Question: What Price Should We Charge Ourselves?
	Intra-Entity Land Transfers
		Accounting for Land Transactions
		Eliminating Unrealized Gains—Land Transfers
		Recognizing the Effect on Noncontrolling Interest Valuation— Land Transfers
	Intra-Entity Transfer of Depreciable Assets
		Deferral of Unrealized Gains
		Depreciable Asset Transfers Illustrated
		Depreciable Intra-Entity Asset Transfers—Downstream Transfers When the Parent Uses the Equity Method
		Effect on Noncontrolling Interest Valuation—Depreciable Asset Transfers
	Summary
Chapter Six Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
	Consolidation of Variable Interest Entities
		What Is a VIE?
		Consolidation of Variable Interest Entities
		Procedures to Consolidate Variable Interest Entities
		Other Variable Interact Entity Disclosure Requirements
	Comparisons with International Accounting Standards
	Intra-Entity Debt Transactions
		Acquisition of Affiliate’s Debt from an Outside Party
		Accounting for Intra-Entity Debt Transactions—Individual Financial Records
		Effects on Consolidation Process
		Assignment of Retirement Gain or Loss
	Discussion Question: Who Lost This $300,000?
		Intra-Entity Debt Transactions—Subsequent to Year of Acquisition
	Subsidiary Preferred Stock
	Consolidated Statement of Cash Flows
		Acquisition Period Statement of Cash Flows
		Statement of Cash Flows in Periods Subsequent to Acquisition
	Consolidated Earnings Per Share
	Subsidiary Stock Transactions
		Changes in Subsidiary Value—Stock Transactions
		Subsidiary Stock Transactions—Illustrated
	Summary
Chapter Seven Foreign Currency Transactions and Hedging Foreign Exchange Risk
	Foreign Exchange Markets
		Exchange Rate Mechanisms
		Foreign Exchange Rates
		Spot and Forward Rates
		Option Contracts
	Foreign Currency Transactions
		Accounting Issue
		Accounting Alternatives
		Balance Sheet Date before Date of Payment
	Hedges of Foreign Exchange Risk
	Derivatives Accounting
		Fundamental Requirement of Derivatives Accounting
		Determination of Fair Value of Derivatives
		Accounting for Changes in the Fair Value of Derivatives
	Hedge Accounting
		Nature of the Hedged Risk
		Hedge Effectiveness
		Hedge Documentation
	Hedges of Foreign Currency Denominated Assets and Liabilities
		Cash Flow Hedge
		Fair Value Hedge
	Forward Contract Used to Hedge a Foreign Currency Denominated Asset
		Forward Contract Designated as Cash Flow Hedge
		Forward Contract Designated as Fair Value Hedge
	Discussion Question: Do We Have a Gain or What?
		Cash Flow Hedge versus Fair Value Hedge
	Foreign Currency Option Used to Hedge a Foreign Currency Denominated Asset
		Option Designated as Cash Flow Hedge
		Option Designated as Fair Value Hedge
	Hedges of Unrecognized Foreign Currency Firm Commitments
		Forward Contract Used as Fair Value Hedge of a Firm Commitment
		Option Used as Fair Value Hedge of Firm Commitment
	Hedge of Forecasted Foreign Currency Denominated Transaction
		Forward Contract Cash Flow Hedge of a Forecasted Transaction
		Option Designated as a Cash Flow Hedge of a Forecasted Transaction
	Use of Hedging Instruments
		The Euro
	Foreign Currency Borrowing
		Foreign Currency Loan
	IFRS—Foreign Currency Transactions and Hedges
	Summary
Chapter Eight Translation of Foreign Currency Financial Statements
	Exchange Rates Used in Translation
	Discussion Question: How Do We Report This?
		Translation Adjustments
		Balance Sheet Exposure
	Translation Methods
		Current Rate Method
		Temporal Method
		Translation of Retained Earnings
	Complicating Aspects of the Temporal Method
		Calculation of Cost of Goods Sold
		Application of the Lower-of-Cost-or-Market Rule
		Fixed Assets, Depreciation, and Accumulated Depreciation
		Gain or Loss on the Sale of an Asset
	Disposition of Translation Adjustment
	U.S. Rules
		Two Translation Combinations
		Highly Inflationary Economies
	The Process Illustrated
	Translation of Financial Statements—Current Rate Method
		Translation of the Balance Sheet
		Translation of the Statement of Cash Flows
	Remeasurement of Financial Statements—Temporal Method
		Remeasurement of the Income Statement
		Remeasurement of the Statement of Cash Flows
		Nonlocal Currency Balances
	Comparison of the Results from Applying the Two Different Methods
		Underlying Valuation Method
		Underlying Relationships
	Hedging Balance Sheet Exposure
	Disclosures Related to Translation
	Consolidation of a Foreign Subsidiary
		Translation of Foreign Subsidiary Trial Balance
		Determination of Balance in Investment Account— Equity Method
		Consolidation Worksheet
	IFRS—Translation of Foreign Currency Financial Statements
	Summary
Chapter Nine Partnerships: Formation and Operation
	Partnerships—Advantages and Disadvantages
	Alternative Legal Forms
		Subchapter S Corporation
		Limited Partnership (LPs)
		Limited Liability Partnerships (LLPs)
		Limited Liability Companies (LLCs)
	Partnership Accounting—Capital Accounts
		Articles of Partnership
	Discussion Question: What Kind of Business Is This?
		Accounting for Capital Contributions
		Additional Capital Contributions and Withdrawals
		Allocation of Income
	Discussion Question: How Will the Profits Be Split?
	Accounting for Partnership Dissolution
		Dissolution—Admission of a New Partner
		Dissolution—Withdrawal of a Partner
	Summary
Chapter Ten Partnerships:Termination and Liquidation
	Termination and Liquidation—Protecting the Interests of All Parties
		Termination and Liquidation Procedures Illustrated
		Schedule of Liquidation
		Deficit Capital Balance—Contribution by Partner
		Deficit Capital Balance—Loss to Remaining Partners
	Discussion Question: What Happens If a Partner Becomes Insolvent?
		Preliminary Distribution of Partnership Assets
		Predistribution Plan
	Summary
Chapter Eleven Accounting for State and Local Governments (Part 1)
	Introduction to the Accounting for State and Local Governments
		Governmental Accounting—User Needs
		Two Sets of Financial Statements
		The Need for Two Sets of Financial Statements
		Internal Record Keeping—Fund Accounting
		Fund Accounting Classifications
	Overview of State and Local Government Financial Statements
		Government-Wide Financial Statements
		Fund-Based Financial Statements
	Accounting for Governmental Funds
		The Importance of Budgets and the Recording of Budgetary Entries
		Encumbrances
	Recognition of Expenditures for Operations and Capital Additions
	Discussion Question: Is It an Asset or a Liability?
		Recognition of Revenues—Overview
		Derived Tax Revenues Such as Income Taxes and Sales Taxes
		Imposed Nonexchange Revenues Such as Property Taxes and Fines
		Government-Mandated Nonexchange Transactions and Voluntary Nonexchange Transactions
		Issuance of Bonds
		Special Assessments
		Interfund Transactions
	Summary
Chapter Twelve Accounting for State and Local Governments (Part 2)
	Capital Leases
		Leases—Government-Wide Financial Statements
		Leases—Fund-Based Financial Statements
	Solid Waste Landfill
		Landfills—Government-Wide Financial Statements
		Landfills—Fund-Based Financial Statements
	Compensated Absences
	Works of Art and Historical Treasures
	Infrastructure Assets and Depreciation
	Expanded Financial Reporting
	The Primary Government and Component Units
		Primary Government
		Component Units
	Discussion Question: Is It Part of the County?
		Special Purpose Governments
	Government-Wide and Fund-Based Financial Statements Illustrated
		Statement of Net Assets—Government-Wide Financial Statements
		Statement of Activities—Government-Wide Financial Statements
		Balance Sheet—Governmental Funds—Fund-Based Statements
		Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds—Fund-Based Statements
		Statement of Net Assets—Proprietary Funds—Fund-Based Statements
		Statement of Revenues, Expenses, and Changes in Fund Net Assets—Proprietary Funds—Fund-Based Statements
		Statement of Cash Flows—Proprietary Funds—Fund-Based Statements
	Reporting Public Colleges and Universities
Summary
INDEX




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