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1.Provide a text with real-world content
•All chapters contain excerpts from the popular business press and references to familiar real-world companies, institutions, and events. Some companies featured include American Airlines, Compaq Computer Corporation and DaimlerChrysler.
•Examples are taken from annual reports of well-known companies and governmental and non-profit institutions to illustrate key concepts and maintain student interest. Companies highlighted in the text consist of Sea Corporation, Pac Corporation and Acme Corporation.
2.Offer the latest information
•The most recent company financial reports have been included to make the material more relevant.
•Foreign trade stats have been updated.
•Currency quotations reflect new changes.
•New Standards. The text has been updated to include coverage of the latest international reporting standards and issues, where appropriate. As U.S. and international reporting standards move toward greater harmonization, the international coverage continues to expand in the Twelfth Edition.
•The governmental and not-for-profit chapters contain all of the standards through GASB No. 59. These chapters have also been enhanced with illustrations of the financial statements from Golden, Colorado. Coverage includes service efforts and accomplishments, and post-employment benefits other than pensions.
作者簡介
Floyd A. Beams
現職：Virginia Polytechnic Institute and State University
Joseph H. Anthony
現職：Michigan State University
Bruce Bettinghaus
現職：Grand Vally State University
Kenneth Smith
現職：University of Washington
Ch 1 Business Combinations
Ch 2 Stock Investments–Investor Accounting and Reporting
Ch 3 An Introduction to Consolidated Financial Statements
Ch 4 Consolidation Techniques and Procedures
Ch 5 Intercompany Profit Transactions–Inventories
Ch 6 Intercompany Profit Transactions–Plant Assets
Ch 7 Intercompany Profit Transactions–Bonds
Ch 8 Consolidations–Changes in Ownership Interests
Ch 9 Indirect and Mutual Holdings
Ch 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
Ch 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
Ch 12 Derivatives and Foreign Currency: Concepts and Common Transactions
Ch 13 Accounting for Derivatives and Hedging Activities
Ch 14 Foreign Currency Financial Statements
Ch 15 Segment and Interim Financial Reporting
Ch 16 Partnerships–Formation, Operations, and Changes in Ownership Interests
Ch 17 Partnership Liquidation
Ch 18 Corporate Liquidations and Reorganizations
Ch 19 An Introduction to Accounting for State and Local Governmental Units
Ch 20 Accounting for State and Local Governmental Units–Governmental Funds
Ch 21 Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds
Ch 22 Accounting for Not-for-Profit Organizations
Ch 23 Estates and Trusts
