Advanced Accounting

This fifth edition retains its emphasis on the full equity method whilst expanding its coverage of the cost and partial equity methods. It also adds coverage of interim reporting, corporate joint ventures, SEC accounting and estates and trusts.

The most extensive and in-depth presentation of consolidation topics available, this widely-adopted text explains each topic with a discussion of contemporary accounting theory and practice and with an abundance of examples and illustrations -- e.g., partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.