Download - McGraw-Hill Books

Accounting6 Intercompany Inventory Transactions7 Intercompany Transfers of Services and Noncurrent Assets8 Multinational Accounting: Foreign Currency Transactions andFinancial Instruments9 Multinational Accounting: Issues in Financial Reporting and Translationof Foreign Entity Statements10 Partnerships: Formation, Operation, and Changes in Membership11 Partnerships: Liquidation12 Governmental Entities: Introduction and General Fund Accounting13 Governmental Entities: Special Funds and Government-wideFinancial StatementsInternational editionADVANCED FINANCIAL ACCOUNTING9th EditionBy Richard E Baker, Northern Illinois University, Valdean C Lembke,University of Iowa, Thomas E King, Southern Illinois University andCynthia Jeffrey, Iowa State University2011 (December 2010) / 1120 pagesISBN: 9780078110924ISBN: 9780071289108 [IE]www.mhhe.com/baker9eThe Ninth Edition of Advanced Financial Accounting is an up-to-date,comprehensive, and highly illustrated presentation of the accountingand reporting principles and procedures used in a variety of businessentities. This edition continues to provide strong coverage of advancedaccounting topics, with clarity of presentation and integrated coveragebased on continuous case examples. The text is highly illustratedwith complete presentations of worksheets, schedules, and financialstatements so that students can see the development of each topic.Inclusion of all recent FASB and GASB pronouncements and thecontinuing deliberations of the authoritative bodies provide a currentand contemporary text for students preparing for the CPA Examinationand current practice. This has become especially important giventhe recent rapid pace of the authoritative bodies in dealing with majorissues having far-reaching The book’s building block approach introducesconcepts with simple examples and then gradually introducescomplexity, allowing students to easily keep pace with the material.The key strengths of this text are the clear and readable discussionsof concepts and the detailed demonstrations of concepts through illustrationsand explanations. The many favorable responses to prioreditions from both students and instructors confirm our belief thatclear presentation and comprehensive illustrations are essential tolearning the sophisticated topics in an advanced accounting course.ContentsChapter 1: Intercorporate Acquisitions and Investments in OtherEntitiesChapter 2: Reporting Intercorporate InterestsChapter 3: The Reporting Entity and Consolidated Financial StatementsChapter 4: Consolidation of Wholly Owned SubsidiariesChapter 5: Consolidation of Less-Than-Wholly-Owen SubsidiariesChapter 6: Intercompany Transfers Noncurrent AssetsChapter 7: Intercompany Inventory TransactionsChapter 8: Intercompany IndebtednessChapter 9: Consolidation Ownership IssuesChapter 10: Additional Consolidation Reporting IssuesChapter 11: Multinational Accounting: Foreign Currency Transactionsand Financial InstrumentsChapter 12: Multinational Accounting: Translation of Foreign EntityStatementsChapter 13: Segment and Interim ReportingChapter 14: SEC ReportingChapter 15: Partnerships: Formation, Operation, and Changes inMembershipChapter 16: Partnerships: LiquidationChapter 17: Governmental Entities: Introduction and General FundAccountingChapter 18: Governmental Entities: Special Funds and GovernmentwideFinancial StatementsChapter 19: Not-for-Profit EntitiesChapter 20: Corporations in Financial DifficultyInternational editionADVANCED ACCOUNTING10th EditionBy Joe Ben Hoyle, University of Richmond, Thomas Schaefer, Universityof Notre Dame and Timothy Doupnik, University of South Carolina2011 (March 2010) / 928 pagesISBN: 9780078136627ISBN: 9780071327091 [IE]www.mhhe.com/hoyle10eThe approach used by Hoyle, Schaefer, and Doupnik in the new editionallows students to think critically about accounting, just as theywill do while preparing for the CPA exam and in their future careers.With this text, students gain a well-balanced appreciation of theAccounting profession. As Hoyle 10e introduces them to the field’smany aspects, it often focuses on past controversies and presentresolutions. The text continues to show the development of financialreporting as a product of intense and considered debate that continuestoday and into the future. The writing style of the nine previous editionshas been highly praised. Students easily comprehend chapterconcepts because of the conversational tone used throughout thebook. The authors have made every effort to ensure that the writingstyle remains engaging, lively, and consistent which has made thistext the market leading text in the Advanced Accounting market. TheTenth Edition includes an increase integration of IFRS as well as theupdated accounting standards.CONTENTS1 The Equity Method of Accounting for Investments2 Consolidation of Financial Information3 Consolidations: Subsequent to the Date of the Acquisition4 Consolidated Financial Statements and Outside Ownership5 Consolidated Financial Statements: Intercompany Asset Transactions6 Variable Interest Entities, Intercompany Debt, Consolidated CashFlows, and Other Issues7 Consolidated Financial Statements: Ownership Patterns andIncome Taxes8 Segment and Interim Reporting9 Foreign Currency Transactions and Hedging Foreign Exchange Risk10 Translation of Foreign Currency Financial Statements11 Worldwide Accounting Diversity and International Standards12 Financial Reporting and the Securities and Exchange Commission13 Accounting for Legal Reorganizations and Liquidations14 Partnerships: Formation and Operations15 Partnerships: Termination and Liquidation16 Accounting for State and Local Governments (Part I)17 Accounting for State and Local Governments (Part II)18 Accounting and Reporting for Private Not-for-Profit Organizations19 Accounting for Estates and Trusts40