Paul Fischer Advanced Accounting

ISBN 13: 9780538480291

Advanced Accounting

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9780538480291: Advanced Accounting
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Trust ADVANCED ACCOUNTING: CONSOLIDATIONS, PARTNERSHIPS, AND GOVERMENT ACCOUNTING, 11E, International Edition's conceptually strong, comprehensive coverage for the latest FASB standards on business consolidations, integrated Excel (R) coverage, and proven blend of theory and application that is ideal preparation for the CPA exam.

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Paul M. Fischer is the Jerry Leer Professor of Accounting and Accounting Area Chair at the University of Wisconsin, Milwaukee. He teaches intermediate, advanced financial, and management accounting at the undergraduate and graduate levels. He has received the AMOCO Outstanding Professor Award, the Outstanding Executive MBA Professor Award, and the School of Business Administration Advisory Council Teaching Award. He also teaches continuing education classes and provides executive training courses for several large corporations. He earned his undergraduate accounting degree at Milwaukee and earned an M.B.A. and Ph.D. at the University of Wisconsin, Madison. Dr. Fischer is a CPA and member of the American Institute of CPAs, the Wisconsin Institute of CPAs, and the American Accounting Association. Dr. Fischer has co-authored numerous texts and journal articles, as well as computer software. He actively pursues research and consulting interests in the areas of leasing, pension accounting, and business combinations. William J. Taylor primarily teaches financial accounting and auditing at both the undergraduate and graduate levels at University of Wisconsin, Milwaukee. In addition, he is involved in providing executive training courses for several large corporations through an executive M.B.A. program. Dr. Taylor has been recognized for his teaching excellence and has received both the AMOCO Outstanding Professor Award and the School of Business Administration Advisory Council Teaching Award. He earned his Ph.D. from Georgia State University and is a CPA and a CVA (Certified Valuation Analyst). His professional experience includes working for Deloitte and Touche and Arthur Andersen & Co. in their audit practices. His private consulting activities include business valuations, litigation services, and issues affecting closely held businesses. Dr. Taylor is a member of the American Institute of CPAs, the Wisconsin Institute of CPAs, and the National Association of Certified Valuation Analysts. He serves as a director and officer for a number of professional organizations. Rita H. Cheng is the A.O. Smith Teaching Professor of Accounting at the University of Wisconsin, Milwaukee. She teaches government and not-for-profit accounting and advanced financial accounting. She has published numerous journal articles and technical reports and is often asked to speak on government and not-for-profit accounting topics. Dr. Cheng has been recognized for her teaching excellence and is a recipient of the School of Business Administration Advisory Council Outstanding Teaching Award. She earned her Ph.D. in Accounting at Temple University. She is a CPA and a Certified Government Financial Manager. Dr. Cheng is actively involved in research focusing on the quality of accounting and financial reporting by state and local governments and the influence of accounting regulation on corporate business competitiveness. She is a member of the Government and Nonprofit Section of the American Accounting Association and has served as the section's president. She has also testified before the Governmental Accounting Standards Board and coordinated the academic response to several proposed standards.

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1. Business Combinations: New Rules for a Long-Standing Business Practice. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flows, EPS, and Taxation. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 1. Leveraged Buyouts. Special Appendix 2. Equity Method for Unconsolidated Investments. 9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures about Segments of an Enterprise. 13. Partnerships: Characteristics, Formation, and Accounting for Activities. 14. Partnerships: Ownership Changes and Liquidations. 15. Governmental Accounting: The General Fund and the Account Groups. 16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds. 17. Financial Reporting Issues. 18. Accounting for Private Not-for-Profit Organizations. 19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations. 20. Estates and Trusts: Their Nature and the Accountant's Role. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations.

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