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Advanced Accounting

Hamlen, Huefner, Largay

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ISBN 10: 1618530054 / ISBN 13: 9781618530059
Published by Cambridge Business Publishers
New Condition: New Hardcover
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1618530054 New book with very minor shelf wear. STUDENT US EDITION. Never used. Nice gift. Best buy. Shipped promptly and packaged carefully. Bookseller Inventory # SKU5005869

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Bibliographic Details

Title: Advanced Accounting

Publisher: Cambridge Business Publishers

Binding: Hardcover

Book Condition:New

About this title

Synopsis:

The key features of this 703 page text are: Conceptual Focus: conceptual explanations focus on the logic underlying reporting standards rather than merely explaining procedures. The authors develop each topic by explaining the underlying business activity, the reporting goals, and how standards and procedures achieve these goals; Clear and Logical Development of Business Combination Topics: To make consolidation procedures more comprehensible, eliminations subsequent to acquisition presume that the parent uses the complete equity method. Exclusive use of the complete equity method allows students to focus on the goals of consolidation and the key issues in consolidation procedures. Once students develop a solid understanding of the consolidation process, changes in procedures required when the parent uses the cost method can be introduced; Emphasis on Current Issues: 'Advanced Accounting' features and illustrates the latest FASB and GASB pronouncements and proposals. The authors use FASB Codification references for all relevant U.S. GAAP; IFRS Coverage: Discussion of International Financial Reporting Standards is incorporated throughout the book where appropriate; Applied: 'Advanced Accounting' draws on current, real company data throughout the text and assignments; excerpts from real annual reports are used generously.

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