Download Ebook Advanced Accounting 12e by Fischer, Taylor and Cheng


Advanced Accounting
12th Edition
Author(s) : Paul M. Fischer, William J. Taylor, and Rita H. Cheng
Copyright © 2016
Publisher : Cengage Learning
PDF 11.32 MB

Table of contents
Part 1 Combined Corporate Entities and Consolidations
Chapter 1 Business Combinations: New Rules for a Long-Standing Business Practice 3
Chapter 2 Consolidated Statements: Date of Acquisition 55
Chapter 3 Consolidated Statements: Subsequent to Acquisition 117
Chapter 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes 205
Chapter 5 Intercompany Transactions: Bonds and Leases 265
Chapter 6 Cash Flow, EPS, and Taxation 325
Chapter 7 Special Issues in Accounting for an Investment in a Subsidiary 375
Chapter 8 Subsidiary Equity Transactions, Indirect Subsidiary Ownership, and Subsidiary Ownership of Parent Shares 435

Part 2 Multinational Accounting and Other Reporting Concerns
Chapter 9 The International Accounting Environment 497
Chapter 10 Foreign Currency Transactions 547
Chapter 11 Translation of Foreign Financial Statements 597
Chapter 12 Interim Reporting and Disclosures about Segments of an Entity 657

Part 3 Partnerships
Chapter 13 Partnerships: Characteristics, Formation, and Accounting for Activities 701
Chapter 14 Partnerships: Ownership Changes and Liquidations 725

Part 4 Governmental and Not-for-Profit Accounting
Chapter 15 Governmental Accounting: The General Fund and the Account Groups 765
Chapter 16 Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds 827
Chapter 17 Financial Reporting Issues 889
Chapter 18 Accounting for Private Not-for-Profit Organizations 935
Chapter 19 Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations 975

Part 5 Fiduciary Accounting
Chapter 20 Estates and Trusts: Their Nature and the Accountant’s Role 1031
Chapter 21 Debt Restructuring, Corporate Reorganizations, and Liquidations 1061
Comprehensive Annual Financial Report City of Milwaukee, Wisconsin 1091

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