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ویرایش: 4 نویسندگان: Joe Ben Hoyle, Thomas Schaefer, Timothy Doupnik 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
در صورت تبدیل فایل کتاب Fundamentals of Advanced Accounting به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب مبانی حسابداری پیشرفته نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
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.
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.
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