高级财务会计(英文版·第13版）
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作者(美)弗洛伊德·比姆斯//约瑟夫·安东尼//布鲁斯·贝丁豪斯//肯尼思·史密斯|责编:李玲
出版社中国人民大学
ISBN9787300318868
出版时间2023-11
装帧平装
开本其他
定价102元
货号31896456
上书时间2024-07-02
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作者简介
弗洛伊徳•比姆斯（FloydA.Beams）弗吉尼亚理工大学教授。在TheAccountingReview,JournalofAccounting,AuditingandFinance等期刊上发表多篇文章。美国会计学会和美国管理会计师协会成员。获美国全国会计师协会莱布兰德铜奖，被弗吉尼亚注册会计师协会评为“杰出会计人物”，被美国管理会计师协会卡门•G.布罗学生分会评为“弗吉尼亚杰出会计教育家”。
目录
第1章 企业合并
第2章 长期股权投资——投资方的会计处理与列报
第3章 合并财务报表概述
第4章 合并财务报表——技术与程序
第5章 集团内部交易——存货
第6章 集团内部交易——固定资产
第7章 集团内部交易——债券
第8章 合并财务报表——股权变动
第9章 间接持股与相互持股
第10章 子公司优先股、合并每股收益以及合并所得税
第11章 合并理论、下推会计和公司合营
第12章 衍生工具与外币交易：概念与常见交易
第13章 衍生工具和套期会计
第14章 外币财务报表
第15章 分部与中期财务报告
第16章 公司清算与重整
内容摘要
由弗洛伊德•比姆斯等所著的《高级财务会计》自出版以来受到会计学界的广泛好评，被多个国家的高校选用，是高级财务会计的权威之作。
第13版的特色如下：
·主要讨论长期股权投资、合并财务报表、集团内部交易、衍生工具、套期会计、分部报告与中期财务报告等内容。
·反映最新的业务发展以及会计准则和监管要求。
·保持内容的趣味性和可读性。从热门商业杂志中遴选相关知名公司、机构的真实案例和事件，作为对理论阐述的有力补充。
·注重学生导向，使学生更加关注会计概念而不是记账方法。
本书适合作为高等院校会计、财务管理、审计专业的本科生、研究生的专业课教学用书，也适合MBA，MPAcc及相关从业人员参考使用。
精彩内容
NEWTOTHISEDITION
Importantchangesinthe13theditionofAdvancedAccountingincludethefollowing:
·ThetexthasbeenrewrittentoalignwithboththeFinancialAccountingStandardsBoardAccountingStandardsCodificationandtheGovernmentalAccountingStand-ardsBoardCodification.Referencestooriginalpronouncementshavebeendeleted,exceptwhereimportantinanhistoricalcontext.
·Thetextnowprovidesreferencestoofficialpronouncementsparentheticallywithinthetext.Textlengthisreducedandrenderedmuchmorereadableforthestudents.
·EndofchaptermaterialshavebeenmodifiedtoincludeProfessionalResearchassignments.Theseassignmentsrequirestudentstoaccesstheauthoritativelitera-ture.SolutionsofferedtotheseassignmentsareuptodateasofMay2016.Instruc-torswillwanttoverifythatthosehavenotchanged.
·Allchaptershavebeenupdatedtoincludecoverageofthelatestinternationalreport-ingstandardsandissues,whereappropriate.AsU.S.andinternationalreportingstandardsmovetowardgreaterharmonization,theinternationalcoveragecontinuestoexpandinthe13thedition.
·AllchaptershavebeenupdatedtoreflectthemostrecentchangestotheFinancialAccountingStandardsBoardCodificationandGovernmentalAccountingStandardsBoardCodification.
This13theditionofAdvancedAccountingisdesignedforundergraduateandgraduatestudentsmajoringinaccounting.Thiseditionincludes16chaptersdesignedforfinancialaccountingcoursesbeyondtheintermediatelevel.Althoughthistextisprimarilyintendedforaccountingstudents,itisalsousefulforaccountingpractitionersinterestedinpreparationoranalysisofconsolidatedfinancialstatements,accountingforderivativesecurities,andgovernmentalandnot-for-profitaccountingandreporting.This13theditionhasbeenthoroughlyupdatedtoreflectrecentbusinessdevelopments,aswellaschangesinaccountingstandardsandregulatoryrequirements.
Thiscomprehensivetextbookaddressesthepracticalfinancialreportingproblemsencounteredinconsolidatedfinancialstatements,goodwill,otherintangibleassets,andderivativesecurities.Thetextalsoincludescoverageofforeigncurrencytransactionsandtranslations,partnerships,corporateliquidationsandreorganizations,governmentalaccountingandreporting,not-for-profitaccounting,andestatesandtrusts.
Animportantfeatureofthe13theditionisthecontinuedstudentorientation,whichhasbeenfur-therenhancedwiththisedition.This13theditionstrivestomaintainaninterestingandreadabletextforthestudents.Thefocusonthecompleteequitymethodismaintainedtoallowstudentstofocusonaccountingconceptsratherthanbookkeepingtechniquesinlearningtheconsolidationmaterials.Thiseditionalsomaintainsthereferencetextqualityofprioreditionsthroughtheuseofappendicestotheconsolidationchapters.Theseappendicescoverpoolingofinterestsaccounting,trialbalanceworkpaperformats,andeasytounderstandconversionsfromanincompleteequitymethodorcostmethodtothecompleteequitymethod.Studentscanthenfollowthemaintextapproachtopreparingconsolidatedfinancialstatementsusingthecompleteequitymethod.Thepresentationofconsoli-dationmaterialshighlightsworkingpaper-onlyentrieswithshadingandpresentsworkingpapersonsingleuprightpages.Allchaptersincludecurrentexcerptsfromthepopularbusinesspressandreferencestofamiliarreal-worldcompanies,institutions,andevents.Thisbookusesexamplesfromannualreportsofwell-knowncompaniesandgovernmentalandnot-for-profitinstitutionstoillustratekeyconceptsandmaintainstudentinterest.AssignmentmaterialsincludeadapteditemsfrompastCPAexaminationsandhavebeenupdatedandexpandedtomaintainclosealignmentwithcoverageofthechapterconcepts.Assignmentshavebeenupdatedtoincludeadditionalresearchcasesandsimulation-typeproblems,aswellastheProfessionalResearchassignmentsmentionedpreviously.ThiseditionmaintainsidentificationofnamesofparentandsubsidiarycompaniesbeginningwithPandS,allowingimmediateidentification.Italsomaintainsparentheticalnotationinjournalentriestoclearlyindicatethedirectionandtypesofaccountsaffectedbythetransactions.The13theditionretainstheuseoflearningobjectivesthroughoutallchapterstoallowstudentstobetterfocusstudytimeonthemostimportantconcepts.
ORGANIZATIONOFTHISBOOK
Chapters1through11coverbusinesscombinations,theequity,fairvalueandcostmethodsofaccountingforinvestmentsincommonstock,andconsolidatedfinancialstatements.Thisempha-sizestheimportanceofbusinesscombinationsandconsolidationsinadvancedaccountingcoursesaswellasinfinancialaccountingandreportingpractices.
AccountingandreportingstandardsforacquisitionsareintroducedinChapter1.Chapter1alsoprovidesnecessarybackgroundmaterialontheformandeconomicimpactofbusinesscombina-tions.TheAppendixtoChapter1providesasummaryonPoolingofInterestsAccounting.Chapter2introducesthecompleteequitymethodofaccountingasaone-lineconsolidation,andthisapproachisintegratedthroughoutsubsequentchaptersonconsolidations.Thisapproachpermitsalternatecomputationsforsuchkeyconceptsasconsolidatednetincomeandconsolidatedretainedearnings,andithelpsinstructorsexplaintheobjectivesofconsolidationprocedures.Thealternativecompu-tationalapproachesalsoassiststudentsbyprovidingacheckfigurefortheirlogiconthesekeycon-cepts.Theone-lineconsolidationismaintainedasthestandardforaparentcompanyinaccountingforinvestmentsinitssubsidiaries.Chapter3introducesthepreparationofconsolidatedfinancialstatements.Studentslearnhowtorecordthefairvaluesofthesubsidiary’sidentifiablenetassetsandimpliedgoodwill.Chapter4continuesconsolidationscoverage,introducingworkingpapertech-niquesandprocedures.Thetextemphasizesthethree-section,verticalfinancialstatementworkingpaperapproachthroughout,butAppendixAtoChapter4alsooffersatrialbalanceapproach.Thestandardemployedthroughouttheconsolidationchaptersisworkingpapersforaparentcompanythatusesthecompleteequitymethodofaccountingforinvestmentsinsubsidiaries.AppendixBtoChapter4providesaclearapproachtoconvertfromeithertheIncompleteEquityMethodortheCostMethodtothecompleteequitymethodofaccounting.
Chapters5through7coverintercompanytransactionsininventories,plantassets,andbonds.
Chapter8discusseschangesinthelevelofsubsidiaryownership,andChapter9introducesmorecomplexaffiliationstructures.Chapter10coversseveralconsolidation-relatedtopics:subsidiarypreferredstock,consolidatedearningspershare,andincometaxationforconsolidatedbusinessentities.Chapter11isatheorychapterthatdiscussesalternativeconsolidationtheories,push-downaccounting,leveragedbuyouts,corporatejointventures,andkeyconceptsrelatedtoaccountingandreportingbyvariableinterestentities.Chapters9through11coverspecializedtopicsandhavebeenwrittenasstand-alonematerials.Coverageofthesechaptersisnotnecessaryforassignmentofsubsequenttextchapters.
Businessenterprisesbecomemoreglobalinnaturewitheachpassingday.Survivalofamodernbusinessdependsuponaccesstoforeignmarkets,suppliers,andcapital.Someoftheuniquechal-lengesofinternationalbusinessandfinancialreportingarecoveredinChapters12and13.Thesechapterscoveraccountingforderivativesandforeigncurrencytransactionsandtranslations.Asintheprioredition,Chapter12coverstheconceptsandcommontransactionsforderivativesandforeigncurrency,andChapter13coversaccountingforderivativeandhedgingactivities.Coverageincludesimportandexportactivitiesandforwardorsimilarcontractsusedtohedgeagainstpotentialexchangelosses.Chapter14focusesonpreparationofconsolidatedfinancialstatementsforforeignsubsidiaries.Thischapterincludestranslationandremeasurementofforeign-entityfinancialstate-ments,one-lineconsolidationofequitymethodinvestees,consolidationofforeignsubsidiariesforfinancialreportingpurposes,andthecombinationofforeignbranchoperations.
Chapter15introducestopicsofsegmentreportingunderFASBASCTopic280,aswellasinterimfinancialreportingissues.Chapter16discussesaccountingandreportingproceduresrelatedtocorporateliquidationsandreorganizations.
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