Advanced Financial Accounting: Theodore E. Christensen, David M. Cottrell, Cassy Budd

Revised
ISBN: 978-0-07-802587-7
Verlag: MCGRAW HILL BOOK CO

Buch, Englisch, 1136 Seiten, Format (B × H): 221 mm x 279 mm, Gewicht: 2313 g

The Eleventh Edition of Advanced Financial Accounting is an up-to-date, comprehensive,and highly illustrated presentation of the accounting and reporting principles and proceduresused in a variety of business entities. Every day, the business press carries stories about themerger and acquisition mania, the complexities of modern business entities, new organizationalstructures for conducting business, accounting scandals related to complex businesstransactions, the foreign activities of multinational firms, the operations of governmental andnot-for-profit entities, and bankruptcies of major firms. Accountants must understand andknow how to deal with the accounting and reporting ramifications of these issues.

Autoren/Hrsg.

Christensen, Theodore

Cottrell, David

Budd, Cassy

Fachgebiete

• Medizin | Veterinärmedizin Medizin | Public Health | Pharmazie | Zahnmedizin Medizin, Gesundheitswesen

Inhaltsverzeichnis

Chapter 1: Intercorporate Acquisitions and Investments in Other EntitiesChapter 2: Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No DifferentialChapter 3: The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No DifferentialChapter 4: Consolidation of Wholly Owned Subsidiaries Acquired at More than Book ValueChapter 5: Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book ValueChapter 6: Intercompany Inventory TransactionsChapter 7: Intercompany Transfers of Services and Noncurrent AssetsChapter 8: Intercompany IndebtednessChapter 9: Consolidation Ownership IssuesChapter 10: Additional Consolidation Reporting IssuesChapter 11: Multinational Accounting: Foreign Currency Transactions and Financial InstrumentsChapter 12: Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity StatementsChapter 13: Segment and Interim ReportingChapter 14: SEC ReportingChapter 15: Partnerships: Formation, Operation, and Changes in MembershipChapter 16: Partnerships: LiquidationChapter 17: Governmental Entities: Introduction and General Fund AccountingChapter 18: Governmental Entities: Special Funds and Governmentwide Financial StatementsChapter 19: Not-for-Profit EntitiesChapter 20: Corporations in Financial Difficulty

Über Autor(innen)

Budd, Cassy
Professor Budd has been a faculty member at Brigham Young University since 2005. Prior to coming to BYU, she was on the faculty at Utah State University for three years. She received a BS degree in accounting at Brigham Young University and a MAcc degree in tax at Utah State University. Before pursuing a career in academics she worked as an auditor for the firm of PricewaterhouseCoopers LLP in its Salt Lake, San Jose, and Phoenix offices and continues to maintain her CPA license. Professor Budd has taught financial accounting at all levels, introductory managerial accounting, undergraduate and graduate auditing, and partnership taxation. She is the recipient of numerous awards for teaching and student advisement, including the Dean Fairbanks Teaching and Learning Faculty Fellowship, Brigham Young University; School of Accountancy Advisor of the Year, Utah State University; State of Utah Campus Compact Service-Learning Engaged Scholar Award, and the Joe Whitesides ScholarAthlete Recognition Award from Utah State University. She has been active in serving on various committees of the American Accounting Association, including chairing the annual Conference on Teaching and Learning in Accounting.  Professor Budd is currently serving as the VP-Academic for the Teaching, Learning and Curriculum Section of the American Accounting Association.

Cottrell, David
Professor Cottrell joined the faculty at Brigham Young University in 1991. He currently serves as the Associate Director of the School of Accountancy. Prior to coming to BYU he spent five years at The Ohio State University, where he earned his PhD. Before pursuing a career in academics he worked as an auditor and consultant for the firm of Ernst & Young in its San Francisco office. At BYU, Professor Cottrell has developed and taught courses in the School of Accountancy, the MBA program, and the Finance program. He has won numerous awards from the alumni and faculty for his teaching and curriculum development. He has received the Outstanding Professor Award in the college of business as selected by the students in the Finance Society; he has received the Outstanding Teaching Award as selected by the Marriott School of Management; and he is a four-time winner of the collegewide Teaching Excellence Award for Management Skills, which is selected by the Alumni Board of the Marriott School of Management at BYU. Professor Cottrell also has authored many articles about accounting and auditing issues. His articles have been published in Issues in Accounting Education, Journal of Accounting Case Research, Quarterly Review of Distance Education, Journal of Accountancy, The CPA Journal, Internal Auditor, The Tax Executive, and Journal of International Taxation, among others.

Christensen, Theodore
Ted Christensen has been a faculty member at the University of Georgia since 2015. Prior to coming to UGA, he was on the faculty at Brigham Young University for 15 years and Case Western Reserve University for five years. He received a BS degree in accounting at San Jose State University, a MAcc degree in tax at Brigham Young University, and a PhD in accounting from the University of Georgia (so he is now teaching at a second alma mater). Professor Christensen has authored and coauthored articles published in many journals including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Accounting Organizations and Society, Journal of Business Finance Accounting, Accounting Horizons, and Issues in Accounting Education. Professor Christensen has taught financial accounting at all levels, financial statement analysis, both introductory and intermediate managerial accounting, and corporate taxation. He is the recipient of numerous awards for both teaching and research. He has been active in serving on various committees of the American Accounting Association and is a CPA.