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Test Bank for Advanced Financial Accounting, 12th Edition, Theodore Christensen, David Cottrell Cassy Budd

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Test Bank for Advanced Financial Accounting, 12th Edition, Theodore Christensen, David Cottrell, Cassy Budd,

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ISBN-10 ‏ : ‎ 1259916979
ISBN-13 ‏ : ‎ 978-1259916977
Author: Theodore E. Christensen; David M Cottrell; Cassy JH Budd Advanced Financial Accounting

The Twelfth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated four-color presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about the complexities of modern business entities, and students must know how to deal with the accounting and reporting ramifications of issues such as:

– mergers and acquisitions
– new organizational structures
– accounting scandals related to complex transactions
– foreign activities of multinational firms
– operations of governmental and not-for-profit entities
– bankruptcies of major firms
– and more!

PREFACE1. Intercorporate Acquisitions and Investments in Other Entities
2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3. The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with NoDifferential
4. Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value
5. Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value
6. Intercompany Inventory Transactions
7. Intercompany Transfers of Services and Noncurrent Assets
8. Intercompany Indebtedness
9. Consolidation Ownership Issues
10. Additional Consolidation Reporting Issues
11. Multinational Accounting: Foreign Currency Transactions and Financial Instruments
12. Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
13. Segment and Interim Reporting
14. SEC Reporting
15. Partnerships: Formation, Operation, and Changes in Membership
16. Partnerships: Liquidation
17. Governmental Entities: Introduction and General Fund Accounting
18. Governmental Entities: Special Funds and Governmentwide Financial Statements
19. Not-for-Profit Entities
20. Corporations in Financial Difficulty
INDEX