Business Combinations and Advanced Topics in Accounting provides students with a concise overview of key concepts and practices for a course in advanced accounting. Designed to maximize student learning, the text presents concepts and implementation in practice. Additionally, as new topics are explored, all previous concepts to those topics hold constant, enabling students to build a foundational knowledge base as they progress through the book.

Opening chapters address accounting for ownership investments, business combinations, accounting for wholly owned subsidiaries, and wholly owned subsidiaries and intercompany transactions. Additional chapters explore the consolidation of less than wholly owned subsidiaries, foreign currency transactions and hedging, foreign currency translation and consolidation of foreign subsidiaries, segment reporting, interim reporting, and bankruptcy reporting. Students learn about partnership formation, change in ownership, income sharing, partnership dissolution, and governmental accounting. A series of helpful appendices supplies students with reference documents that cover consolidated statements of earnings, consolidated balance sheets, segment information, and more.

Extensively class-tested, Business Combinations and Advanced Topics in Accounting is an excellent textbook for advanced courses within the discipline.

About the Author

James A. Schweikart is a professor of accounting and former dean of the School of Business at Rhode Island College. He received his Ph.D. from Indiana University after earning a B.B.A. degree in accounting at the University of Wisconsin-Madison, M.S. in accounting at the University of Rhode Island, and M.B.A. from Indiana University. Dr. Schweikart is the author of several scholarly articles in accounting and coeditor of Cases in International Accounting with Sidney J. Gray and Clare B. Roberts. He has presented scholarly research papers around the world and is past president of the International Accounting Section of the American Accounting Association.

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