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Inhaltsangabe
Designed for a senior level course in advanced accounting, this text delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. Reflective of the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast" method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.
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Designed for a senior level course in advanced accounting, this text delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. Reflective of the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast" method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.
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