Advanced Accounting：Consolidations, Partnerships, and Government Accounting 11/E

　　New to this Edition

　　1.Thoroughly updated in accordance with FASB Codification: Throughout the text, updates have been made to reflect FASB Codification.

　　2.Expanded Fair Value Coverage: Discussion of fair value has been enhanced and revised for topics including contingent assets and liabilities, fair value hedges, and Fair Value Option.

　　3.NEW IASB Perspective feature: Where appropriate throughout a chapter, a box will appear labeled "IASB Perspective." Inside the box will be commentary regarding how standards per the IASB differ with U.S. GAAP and/or where IASB proposals may differ. Updates regarding the "Perspective" will be communicated via internet access as developments occur.

　　4.Detailed discussion of the six U.S. Federal Trade Commission merger types: (Backward Vertical Integration, Forward Vertical Integration, Horizontal Merger, Product Extension Merger, Market Extension Merger, Conglomerate Merger).

　　5.The current positions of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB) and the SEC are set forth regarding the convergence to IFRS.

　　6.Updated section on Accounting for the General Fund with new material on the five classifications of fund balances (no spendable, restricted, committed, assigned, and unassigned).

　　7.Added coverage of the Great Recession and its consequences.

作者簡介

Paul M. Fischer

　　任職：University of Wisconsin – Milwaukee

William J. Taylor

　　任職：University of Wisconsin – Milwaukee

Rita H. Cheng

　　任職：University of Wisconsin - Milwaukee

PART I: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS
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 and Mutual Holdings

PART II: MULTINATIONAL ACCOUTNING AND OTHER REPORTING CONCERNS
Ch 9 The International Accounting Environment
Ch10 Foreign Currency Transactions
Ch11 Translation of Foreign Financial Statements
Ch12 Interim Reporting and Disclosures about Segments of an Enterprise

PART III: PARTNERHSIPS
Ch13 Partnerships: Characteristics, Formation, and Accounting for Activities
Ch14 Partnerships: Ownership Changes and Liquidations

PART IV: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
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
Ch19Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations

PART V: FIDUCIARY ACCOUNTING
Ch20 Estates and Trusts: Their Nature and the Accountant's Role
Ch21 Debt Restructuring, Corporate Reorganizations, and Liquidations