[Ebook PDF] Advanced Accounting, 13th Edition

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[Ebook PDF] Advanced Accounting, 13th Edition

ISBN-13: 978-0134472140
ISBN-10: 0134472144

Author: Floyd Beams (Author), Joseph Anthony (Author), Bruce Bettinghaus (Author), Kenneth Smith (Author)

Practical learning and real-world application in accounting

Advanced Accounting is an in¿-depth guide to accounting that reflects the most up-¿to-¿date business developments. This comprehensive textbook teaches you practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition gives you a better learning experience by providing real-world context. You will learn how to apply key accounting concepts through studying real¿-world examples, such as reports from popular companies, and up-¿to¿-date coverage of businesses. Accounting practitioners will find this text useful in preparing or analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

NEW TO THIS EDITION
Important changes in the 13th edition of Advanced Accounting include the following:
■■ The text has been rewritten to align with both the Financial Accounting Standards
Board Accounting Standards Codification and the Governmental Accounting Standards Board Codification. References to original pronouncements have been deleted, except where important in an historical context.
■■ The text now provides references to official pronouncements parenthetically within the text. Text length is reduced and rendered much more readable for the students. References to the Codification appear parenthetically (e.g., ASC 740-10-15).
■■ End of chapter materials have been modified to include Professional Research assignments. These assignments require students to access the authoritative literature. Solutions offered to these assignments are up to date as of May 2016. Instructors will want to verify that those have not changed.
■■ All chapters have been updated to include coverage of the latest international reporting standards and issues, where appropriate. As U.S. and international reporting standards move toward greater harmonization, the international coverage continues to expand in the 13th edition.
■■ All chapters have been updated to reflect the most recent changes to the Financial Accounting Standards Board Codification and Governmental Accounting Standards Board Codification.
■■ Chapter 16 has been modified to clarify GAAP/non-GAAP issue with partnership accounting in instances where the addition of a new partner may constitute a business combination.
■■ The governmental and not-for-profit chapters have been updated to include all standards through GASB No. 81. These chapters have also been enhanced with illustrations of the financial statements from Golden, Colorado. Coverage now includes the new financial statement elements (deferred inflows and outflows), as well as several new pension standards. Chapter 20 includes an exhibit with t-accounts to help students follow the governmental fund transactions and their financial statement impact.
■■ Chapter 23 coverage of fiduciary accounting for estates and trusts has been revised and updated to reflect current taxation of these entities as of December 31, 2015.
Assignment materials have been modified to enhance student learning.
This 13th edition of Advanced Accounting is designed for undergraduate and graduate students majoring in accounting. This edition includes 23 chapters designed for financial accounting courses beyond the intermediate level. Although this text is primarily intended for accounting students, it is also useful for accounting practitioners interested in preparation or analysis of consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting. This 13th edition has been thoroughly updated to reflect recent business developments, as well as changes in accounting standards and regulatory requirements.
This comprehensive textbook addresses the practical financial reporting problems encountered in consolidated financial statements, goodwill, other intangible assets, and derivative securities. The text also includes coverage of foreign currency transactions and translations, partnerships, corporate liquidations and reorganizations, governmental accounting and reporting, not-for-profit accounting,
and estates and trusts.
An important feature of the 13th edition is the continued student orientation, which has been further enhanced with this edition. This 13th edition strives to maintain an interesting and readable text for the students. The focus on the complete equity method is maintained to allow students to focus on accounting concepts rather than bookkeeping techniques in learning the consolidation materials.
This edition also maintains the reference text quality of prior editions through the use of appendices to the consolidation chapters. These appendices cover pooling of interests accounting, trial balance workpaper formats, and easy to understand conversions from an incomplete equity method or cost method to the complete equity method. Students can then follow the main text approach to preparing consolidated financial statements using the complete equity method. The presentation of consolidation materials highlights working paper-only entries with shading and presents working papers on single upright pages. All chapters include current excerpts from the popular business press and references to familiar real-world companies, institutions, and events. This book uses examples from annual reports of well-known companies and governmental and not-for-profit institutions to illustrate key concepts and maintain student interest. Assignment materials include adapted items from past CPA examinations and have been updated and expanded to maintain close alignment with coverage of the chapter concepts. Assignments have been updated to include additional research cases and simulation-type problems, as well as the Professional Research assignments mentioned previously.
This edition maintains identification of names of parent and subsidiary companies beginning with Pand S, allowing immediate identification. It also maintains parenthetical notation in journal entries to clearly indicate the direction and types of accounts affected by the transactions. The 13th edition retains the use of learning objectives throughout all chapters to allow students to better focus study time on the most important concepts.