Buku Advanced Accounting 7 Edition 9781119586920

Advanced Accounting, 7th Edition, Asia Edition
Debra C. Jeter, Paul K. Chaney

ISBN: 9781119643906
January 2020
Number Of Pages: 832
Publisher Wiley

TABLE OF CONTENTS:
Chapter 1: Introduction to Business Combinations and the Conceptual Framework
Learning Objectives

1.1 Growth Through Mergers

1.2 Nature of the Combination

1.3 Business Combinations: Why? Why not?

1.4 Business Combinations: Historical Perspective

1.5 Terminology and Types of Combinations

1.6 Takeover Premiums

1.7 Avoiding the Pitfalls before the Deal

1.8 Determining Price and Method of Payment in Business Combinations

1.9 Alternative Concepts of Consolidated Financial Statements

1.10 FASB's Conceptual Framework

1.11 FASB Codification (Source of GAAP)

Summary

Question

Analyzing Financial Statements

Exercises

ASC Exercises

Chapter 2: Accounting for Business Combinations

Learning Objectives

2.1 Accounting Standards on Business Combinations: Background

2.2 Illustration of Acquisition Accounting

2.3 Bargain Purchase Accounting

2.4 Measurement Period and Measurement Period Adjustments

2.5 Goodwill Impairment Test

2.6 Contingent Consideration (Earnouts)

2.7 Proforma Statements and Disclousre Requirements

2.8 Leveraged Buyouts

2.9 IFRS versus U.S. GAAP

Summary

Question

Analyzing Financial Statements

Exercises

ASC Exercises

Chapter 3: Consolidated Financial Statements-Date of Acquisition

Learning Objectives

3.1 Definitions of Subsidiary and Control

3.2 Requirements for the Inclusion of Subsidiaries in the Consolidated Financial Statements

3.3 Reasons for Subsidiary Companies

3.4 Consolidated Financial Statements

3.5 Investments at the Date of Acquisition

3.6 Consolidated Balance Sheets: The Use of Workpapers

3.7 A Comprehensive Illustration-More than One Subsidiary Company

3.8 Limitations of Consolidated Statements

Summary

Question

Analyzing Financial Statements

Exercises

ASC Exercises

Chapter 4: Consolidated Financial Statements After Acquisition