| Judul Buku | : | Advanced Accounting – Twelfth Edition – Global Edition | |
| Pengarang | : | Floyd A. Beams – Joseph H. Anthony – Bruce Bettinghaus – Kenneth A. Smith | |
| Penerbit | : | PEARSON | |
| Cetakan | : | Twelfth Edition | |
| Tahun Terbit | : | 2015 | |
| Bahasa | : | Inggris | |
| Jumlah Halaman | : | 798 | |
| Kertas Isi | : | HVS | |
| Cover | : | Soft | |
| Ukuran | : | 22 x 28 | |
| Berat | : | 1600 | |
| Kondisi | : | Baru | |
| Harga | : | Rp 503,000 | |
| Stock | : | 1 | |
Advanced Accounting – Twelfth Edition – Global Edition
Pengarang : Floyd A. Beams – Joseph H. Anthony – Bruce Bettinghaus – Kenneth A. Smith
Penerbit : PEARSON
CONTENTS
CHAPTER 1
Business Combinations 25
Reasons for Business Combinations 26
Antitrust Considerations 27
Legal Form of Business Combinations 28
Accounting Concept of Business Combinations 29
Accounting for Combinations as Acquisitions 30
Disclosure Requirements 39
The Sarbanes-Oxley Act 39
CHAPTER 2
Stock Investments—Investor Accounting and Reporting 49
Accounting for Stock Investments 49
Equity Method —a One-Line Consolidation 52
Investment in a Step-by-Step Acquisition 60
Sale of an Equity Interest 61
Stock Purchases Directly from the Investee 61
Investee Corporation with Preferred Stock 62
Extraordinary Items and other Considerations 63
Disclosures for Equity Investees 63
Testing Goodwill for Impairment 65
CHAPTER 3
An Introduction to Consolidated Financial Statements 85
Business Combinations Consummated through Stock Acquisitions 85 Consolidated Balance Sheet at Date of Acquisition 89
Consolidated Balance Sheets after Acquisition 93
Assigning Excess to Identifiable Net Assets and Goodwill 95
Consolidated Income Statement 101
Push-Down Accounting 102
Preparing a Consolidated Balance Sheet Worksheet 103
CHAPTER 4
Consolidation Techniques and Procedures 121
Consolidation under the Equity Method 121
Locating Errors 128
Excess Assigned to Identifiable Net Assets 128
Consolidated Statement of Cash Flows 134
Preparing a Consolidation Worksheet 139
CHAPTER 5
Intercompany Profit Transactions—Inventories 167
Intercompany Inventory Transactions 168
Downstream and Upstream Sales 172
Unrealized Profits from Downstream Sales 175
Unrealized Profits from Upstream Sales 178
Consolidation Example— Intercompany Profits from Downstream Sales 180 Consolidation Example— Intercompany Profits from Upstream Sales 183
CHAPTER 6
Intercompany Profit Transactions—Plant Assets 207
Intercompany Profits on Nondepreciable Plant Assets 207
Intercompany Profits on Depreciable Plant Assets 212
Plant Assets Sold at Other than Fair Value 220
Consolidation Example— Upstream and Downstream Sales of Plant Assets 221 Inventory Purchased for Use as Operating Assets 224
CHAPTER 7
Intercompany Profit Transactions—Bonds 239
Intercompany Bond Transactions 239
Constructive Gains and Losses on Intercompany Bonds 240
Parent Bonds Purchased by Subsidiary 242
Subsidiary Bonds Purchased by Parent 248
CHAPTER 8
Consolidations—Changes in Ownership Interests 267
Acquisitions during an Accounting Period 267
Piecemeal Acquisitions 270
Sale of Ownership Interests 272
Changes in Ownership Interests from Subsidiary Stock Transactions 278
Stock Dividends and Stock Splits by a Subsidiary 281
CHAPTER 9
Indirect and Mutual Holdings 297
Affiliation Structures 297
Indirect Holdings—Father-Son-Grandson Structure 299
Indirect Holdings—Connecting Affiliates Structure 302
Mutual Holdings— Parent Stock Held by Subsidiary 306
Subsidiary Stock Mutually Held 315
CHAPTER 10
Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation 331
Subsidiaries with Preferred Stock Outstanding 331
Parent and Consolidated Earnings Per Share 337
Subsidiary with Convertible Preferred Stock 340
Subsidiary with Options and Convertible Bonds 341
Income Taxes of Consolidated Entities 342
Income Tax Allocation 343
Separate-Company Tax Returns with Intercompany Gain 346
Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures 350
Business Combinations 357
Financial Statement Disclosures for Income Taxes 362
CHAPTER 11
Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures 381
Comparison of Consolidation Theories 382
Illustration—Consolidation Under Parent-Company and Entity Theories 384 Push-Down Accounting and Other Basis Considerations 393
Joint Ventures 399
Accounting for Variable Interest Entities 402
CHAPTER 12
Derivatives and Foreign Currency: Concepts and Common Transactions 421
Derivatives 421
Foreign Exchange Concepts and Definitions 426
Foreign Currency Transactions other than Forward Contracts 428
CHAPTER 13
Accounting for Derivatives and Hedging Activities 439
Accounting for Derivative Instruments and Hedging Activities 439
Accounting for Hedge Contracts: Illustrations of Cash Flow and
Fair-Value Hedge Accounting Using Interest Rate Swaps 449
Foreign Currency Derivatives and Hedging Activities 453
CHAPTER 14
Foreign Currency Financial Statements 473
Objectives of Translation and the Functional Currency Concept 473
Application of the Functional Currency Concept 475
Illustration: Translation 479
Illustration: Remeasurement 485
Hedging a Net Investment in a Foreign Entity 489
CHAPTER 15
Segment and Interim Financial Reporting 507
Segment Reporting 507
Interim Financial Reporting 513
Guidelines for Preparing Interim Statements 515
CHAPTER 16
Partnerships—Formation, Operations, and Changes in Ownership Interests 533
Nature of Partnerships 533
Initial Investments in a Partnership 534
Additional Investments and Withdrawals 536
Partnership Operations 537
Profit- and Loss-Sharing Agreements 538
Changes in Partnership Interests 544
Purchase of an Interest from Existing Partners 545
Investing in an Existing Partnership 548
Dissociation of a Continuing Partnership through Death or Retirement 551 Limited Partnerships 553
CHAPTER 17
Partnership Liquidation 569
The Liquidation Process 569
Safe Payments to Partners 573
Installment Liquidations 575
Cash Distribution Plans 581
Insolvent Partners and Partnerships 584
CHAPTER 18
Corporate Liquidations and Reorganizations 599
Bankruptcy Reform Act of 1978 599
Liquidation 602
Illustration of a Liquidation Case 604
Reorganization 611
Financial Reporting during Reorganization 615
Financial Reporting for the Emerging Company 616
Illustration of a Reorganization Case 617
CHAPTER 19
An Introduction to Accounting for State and Local Governmental Units 633
Historical Development of Accounting Principles for State and Local Governmental Units 633
Overview of Basic Governmental Accounting Models and Principles 635
The Financial Reporting Entity 646
Comprehensive Annual Financial Report 647
CHAPTER 20
Accounting for State and Local Governmental Units—Governmental Funds 671
Recent Changes to Governmental Fund Accounting 671
The General Fund 672
Accounting for the General Fund 672
Permanent Funds 685
Capital Projects Funds 686
Special Assessment Activities 691
Debt Service Funds 691
Governmental Fund Financial Statements 693
Preparing the Government-Wide Financial Statements 696
CHAPTER 21
Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds 719
Proprietary Funds 719
Internal Service Funds 720
Enterprise Funds 724
Proprietary Fund Financial Statements 727
Fiduciary Funds 729
Preparing the Government-Wide Financial Statements 734
Required Proprietary Fund Note Disclosures 734
CHAPTER 22
Accounting for Not-for-Profit Organizations 745
The Nature of Not-for-Profit Organizations 745
Not-for-Profit Accounting Principles 746
Voluntary Health and Welfare Organizations 751
"Other" Not-for-Profit Organizations 758
Nongovernmental Not-for-Profit Hospitals and Other Health Care Organizations 758
Private Not-for-Profit Colleges and Universities 762
CHAPTER 23
Estates and Trusts 781
Creation of an Estate 781
Probate Proceedings 782
Administration of the Estate 782
Accounting for the Estate 783
Illustration of Estate Accounting 784
Accounting for Trusts 788
Estate Taxation 789
Glossary G-1
Index I - 1
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