Advanced Accounting

This advanced accounting book provides complete, conceptually strong, in-depth, and up-to-date coverage of accounting for consolidations, international, governmental, not-for-profit, and other key advanced topics. It also offers in-depth coverage of the major advanced accounting topics that appear on the CPA exam and provides up-to-date information on relevant, generally accepted accounting standards. This #1 accounting book links theory and practice with constant emphasis on the logic of procedures. Additionally, this is the only significant advanced accounting book which uses the horizontal approach to work sheets, the format routinely used in business.
-- Advanced Accounting includes complete coverage of consolidations, with appendices also presenting the contemporary FASB theory in this area (Parent Company Theory and Economic Unit Theory). The coverage, presented in a trial-balance/horizontal worksheet approach, also includes the simple and cost equity methods throughout.