Advanced accounting

"This book is designed for advanced courses dealing with financial accounting and reporting in the following topical areas: business combinations, consolidated financial statements, international accounting, foreign currency transactions, accounting for derivative instruments, translation of financial statements of foreign affiliates, segment reporting and interim reporting, partnerships, fund accounting and accounting for governmental units, and accounting for nongovernment-nonbusiness organizations. The primary objective of this book is to provide a comprehensive treatment of selected topics in a clear and understandable manner. The requirements of FASB ASC Topics 805 and 810 (SFAS No. 141R and 160) are integrated throughout the edition. As in previous editions, we strive to maintain maximum flexibility to the instructor in the selection and breadth of coverage for topics dealing with consolidated financial statements and other advanced topics"--