Fundamentals of advanced accounting:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY [u.a.]
McGraw Hill
2015
|
| Edition: | 6. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes index |
| Physical Description: | XXI, 623 S. graph. Darst. |
| ISBN: | 9780077862237 0077862236 |
Staff View
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| 245 | 1 | 0 | |a Fundamentals of advanced accounting |c Joe B. Hoyle ; Thomas F. Schaefer ; Timothy S. Doupnik |
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| adam_text | Titel: Fundamentals of advanced accounting
Autor: Hoyle, Joe Ben
Jahr: 2015
Contents
Walkthrough vi
Chapter One
The Equity Method of Accounting for
Investments 1
The Reporting of Investments in Corporate Equity
Securities 1
Fair- Value Method 2
Consolidation of Financial Statements 2
Equity Method 3
Discussion Question: Did the Cost Method Invite
Earnings Manipulation? 4
International Accounting Standard 28—Investments
in Associates 4
Application of the Equity Method 5
Criteria for Utilizing the Equity Method 5
Accounting for an Investment—The Equity Method 7
Equity Method Accounting Procedures 9
Excess of Investment Cost Over Book Value Acquired 9
Discussion Question: Does the Equity Method
Really Apply Here? 10
The Amortization Process 11
Equity Method—Additional Issues 13
Reporting a Change to the Equity Method 14
Reporting Investee Other Comprehensive Income and
Irregular Items 15
Reporting Investee Losses 16
Reporting the Sale of an Equity Investment 17
Deferral of Unrealized Profits in Inventory 18
Downstream Sales of Inventory 19
Upstream Sales of Inventory 20
Financial Reporting Effects and Equity Method
Criticisms 21
Equity Method Reporting Effects 21
Criticisms of the Equity Method 22
Fair-Value Reporting for Equity Method
Investments 22
Summary 24
Chapter Two
Consolidation of Financial Information 39
Expansion through Corporate Takeovers 40
Reasons for Firms to Combine 40
Campbell Soup and Bolthouse Farms 42
Microsoft and Skype 42
Duke Energy and Progress Energy 43
Business Combinations, Control, and Consolidated
Financial Reporting 43
Business Combinations—Creating a Single Economic
Entity 44
Control—An Elusive Quality 45
Consolidation of Financial Information 46
Financial Reporting for Business Combinations 47
The Acquisition Method 47
Consideration Transferred for the Acquired Business 47
Assets Acquired and Liabilities Assumed 48
Goodwill, and Gains on Bargain Purchases 49
Procedures for Consolidating Financial
Information 49
Acquisition Method When Dissolution Takes Place 50
Related Costs of Business Combinations 54
The Acquisition Method When Separate Incorporation
Is Maintained 55
Acquisition-Date Fair-Value Allocations—
Additional Issues 59
Intangibles 59
Preexisting Goodwill on Subsidiary s Books 61
Acquired In-Process Research and Development 61
Convergence between U.S. and International
Accounting Standards 62
Summary 63
Appendix
Legacy Methods of Accounting for Business
Combinations 67
Chapter Three
Consolidations—Subsequent to the Date
of Acquisition 85
Consolidation—The Effects Created by the Passage
of Time 85
Investment Accounting by the Acquiring
Company 86
Internal Investment Accounting Alternatives—The
Equity Method, Initial Value Method, and Partial Equity
Method 86
Subsequent Consolidation—Investment Recorded by
the Equity Method 88
Acquisition Made during the Current Year 88
Determination of Consolidated Totals 90
Consolidation Worksheet 92
Consolidation Subsequent to Year of Acquisition—
Equity Method 95
Subsequent Consolidations—Investment Recorded
Using Initial Value or Partial Equity Method 98
Acquisition Made during the Current Year 98
Consolidation Subsequent to Year of Acquisition—Initial
Value and Partial Equity Methods 102
Goodwill Impairment 107
Discussion Question: How Does a Company Really
Decide Which Investment Method to Apply? 109
Assigning Goodwill to Reporting Units 109
Qualitative Assessment Option 110
Testing Goodwill for Impairment—Steps 1 and 2 111
Illustration—Accounting and Reporting for a Goodwill
Impairment Loss 112
Reporting Units with Zero or Negative Carrying
Amounts 113
Comparisons with International Accounting
Standards 113
Goodwill Allocation 113
Impairment Testing 114
Determination of the Impairment Loss 114
Amortization and Impairment of Other
Intangibles 114
Contingent Consideration 115
Accounting for Contingent Consideration in Business
Combinations 115
Push-Down Accounting 117
External Reporting 117
Internal Reporting 118
Summary 118
Chapter Four
Consolidated Financial Statements and
Outside Ownership 149
Consolidated Financial Reporting in the Presence of a
Noncontrolling Interest 150
Subsidiary Acquisition-Date Fair Value in the Presence of a
Noncontrolling Interest 151
Discussion Question 152
Allocating Consolidated Net Income to the Parent and
Noncontrolling Interest 154
Partial Ownership Consolidations
(Acquisition Method) 155
Illustration—Partial Acquisition with No Control
Premium 156
Illustration—Partial Acquisition with Control Premium 164
Effects Created by Alternative Investment Methods 168
Revenue and Expense Reporting for Midyear
Acquisitions 168
Consolidating Postacquisition Subsidiary Revenue and
Expenses 169
A cquisition Following an Equity Method Investment 170
Step Acquisitions 170
Control Achieved in Steps—Acquisition Method 171
Example: Step Acquisition Resulting in Control—
Acquisition Method 171
Worksheet Consolidation for a Step Acquisition
(Acquisition Method) 173
Example: Step Acquisition Resulting After Control
Is Obtained 173
Discussion Question: Does GAAP Undervalue Post-
Control Stock Acquisitions? 175
Parent Company Sales of Subsidiary Stock—Acquisition
Method 176
Cost-Flow Assumptions 177
Accounting for Shares That Remain 177
Comparisons with International Accounting
Standards 178
Summary 178
Chapter Five
Consolidated Financial Statements—Intra-Entity
Asset Transactions 203
Intra-Entity Inventory Transactions 204
The Sales and Purchases Accounts 204
Unrealized Gross Profit—Year of Transfer (Year 1) 205
Discussion Question: Earnings Management 206
Unrealized Gross Profit— Year Following Transfer
(%w21 207
Unrealized Gross Profit—Effect on Noncontrolling
Interest 209
Intra-Entity Inventory Transfers Summarized 210
Intra-Entity Inventory Transfers Illustrated: Parent
Uses Equity Method 211
Effects of Alternative Investment Methods on
Consolidation 219
Discussion Question: What Price Should We Charge
Ourselves? 222
Intra-Entity Land Transfers 224
Accounting for Land Transactions 224
Eliminating Unrealized Gains—Land Transfers 225
Recognizing the Effect on Noncontrolling Interest—Land
Transfers 226
Intra-Entity Transfer of Depreciable Assets 227
Deferral of Unrealized Gains 227
Depreciable Asset Transfers Illustrated 227
Years Following Downstream Intra-Entity Depreciable
Asset Transfers—Parent Uses Equity Method 229
Effect on Noncontrolling Interest—Depreciable Asset
Transfers 230
Summary 230
Chapter Six
Variable Interest Entities, Intra-Entity Debt,
Consolidated Cash Flows, and Other Issues 251
Consolidation of Variable Interest Entities 251
BWAaKTE? 252
Consolidation of Variable Interest Entities 253
Procedures to Consolidate Variable Interest Entities 257
Consolidation of a VIE Illustrated 257
Other Variable Interest Entity Disclosure
Requirements 259
Proposed Accounting Standards Update on Variable
Interest Entities 259
Comparisons with International Accounting
Standards 260
Intra-Entity Debt Transactions 260
Acquisition of Affiliate s Debt from an Outside Party 261
Accounting for Intra-Entity Debt Transactions—Individual
Financial Records 262
Effects on Consolidation Process 263
Assignment of Retirement Gain or Loss 264
Intra-Entity Debt Transactions—Years Subsequent to
Effective Retirement 264
Discussion Question: Who Lost This $300,000? 265
Subsidiary Preferred Stock 268
Consolidated Statement of Cash Flows 270
Acquisition Period Statement of Cash Flows 270
Statement of Cash Flows in Periods Subsequent to
Acquisition 274
Consolidated Earnings per Share 274
Subsidiary Stock Transactions 277
Changes in Subsidiary Value—Stock Transactions 278
Subsidiary Stock Transactions—Illustrated 281
Summary 285
Chapter Seven
Foreign Currency Transactions and Hedging
Foreign Exchange Risk 307
Foreign Exchange Markets 307
Exchange Rate Mechanisms 308
Foreign Exchange Rates 308
Spot and Forward Rates 310
Option Contracts 310
Foreign Currency Transactions 311
Accounting Issue 312
Accounting Alternatives 312
Balance Sheet Date before Date of Payment 313
Hedges of Foreign Exchange Risk 315
Derivatives Accounting 315
Fundamental Requirement of Derivatives Accounting 316
Determination of Fair Value of Derivatives 316
Accounting for Changes in the Fair Value
of Derivatives 316
Hedge Accounting 317
Nature of the Hedged Risk 317
Hedge Effectiveness 318
Hedge Documentation 318
Hedging Combinations 318
Hedges of Foreign Currency Denominated Assets and
Liabilities 321
Cash Flow Hedge 321
Fair Value Hedge 321
Forward Contract Used to Hedge a Foreign Currency
Denominated Asset 321
Forward Contract Designated as Cash Flow Hedge 323
Forward Contract Designated as Fair Value Hedge 326
Discussion Question: Do We Have a Gain or What? 328
Cash Flow Hedge versus Fair Value Hedge 329
Foreign Currency Option Used to Hedge a Foreign
Currency Denominated Asset 330
Option Designated as Cash Flow Hedge 331
Option Designated as Fair Value Hedge 333
Hedges of Unrecognized Foreign Currency Firm
Commitments 335
Forward Contract Used as Fair Value Hedge of a Firm
Commitment 336
Option Used as Fair Value Hedge of Firm
Commitment 338
Hedge of Forecasted Foreign Currency Denominated
Transaction 340
Forward Contract Cash Flow Hedge of a Forecasted
Transaction 340
Option Designated as a Cash Flow Hedge of a Forecasted
Transaction 342
Use of Hedging Instruments 344
The Euro 345
Foreign Currency Borrowing 345
Foreign Currency Loan 346
IFRS—Foreign Currency Transactions and I ledges 346
Summary 347
Chapter Eight
Translation of Foreign Currency Financial
Statements 371
Exchange Rates Used in Translation 372
Discussion Question: How Do We Report This? 373
Translation Adjustments 374
Balance Sheet Exposure 374
Translation Methods 375
Current Rate Method 375
Temporal Method 376
Translation of Retained Earnings 378
Complicating Aspects of the Temporal Method 378
Calculation of Cost of Goods Sold 378
Application of the Lower-of-Cost-or-Market Rule 379
Fixed Assets, Depreciation, and Accumulated
Depreciation 379
Gain or Loss on the Sale of an Asset 379
Treatment of Translation Adjustment 380
U.S. Rules 380
Two Translation Combinations 381
Highly Inflationary Economies 383
Appropriate Exchange Rate 384
The Process Illustrated 384
Translation of Financial Statements—Current Rate
Method 386
Translation of the Balance Sheet 387
Translation of the Statement of Cash Flows 389
Remeasurement of Financial Statements—
Temporal Method 390
Remeasurement of the Income Statement 390
Remeasurement of the Statement of Cash Flows 392
Nonlocal Currency Balances 392
Comparison of the Results from Applying the Two
Different Methods 394
Underlying Valuation Method 394
Underlying Relationships 395
Hedging Balance Sheet Exposure 395
Disclosures Related to Translation 396
Consolidation of a Foreign Subsidiary 397
Translation of Foreign Subsidiary Trial Balance 398
Determination of Balance in Investment Account—
Equity Method 399
Consolidation Worksheet 400
IFRS—Translation of Foreign Currency Financial
Statements 401
Summary 403
Chapter Nine
Partnerships: Formation and Operation 429
Partnerships—Advantages and Disadvantages 430
Alternative Legal Forms 431
Subchapter S Corporation 431
Limited Partnerships (LPs) 432
Limited Liability Partnerships (LLPs) 432
Limited Liability Companies (LLCs) 432
Partnership Accounting—Capital Accounts 432
Articles of Partnership 433
Discussion Question: What Kind of Business Is This? 434
Accounting for Capital Contributions 434
Additional Capital Contributions and
Withdrawals 437
Discussion Question: How Will the Profits
Be Split? 438
Allocation of Income 439
Accounting for Partnership Dissolution 442
Dissolution—Admission of a New Partner 443
Dissolution—Withdrawal of a Partner 448
Summary 450
Chapter Ten
Partnerships: Termination and Liquidation 467
Termination and Liquidation—Protecting the Interests
of All Parties 468
Termination and Liquidation Procedures Illustrated 469
Statement of Liquidation 471
Deficit Capital Balance—Contribution by Partner 471
Deficit Capital Balance—Loss to Remaining
Partners 472
Discussion Question: What Happens If a Partner
Becomes Insolvent? 478
Installment Liquidations 479
Preliminary Distribution of Partnership Assets 479
Predistribution Plan 481
Summary 484
Chapter Eleven
Accounting for State and Local Governments
(Part 1) 501
Introduction to the Accounting for State and Local
Governments 502
Governmental Accounting—User Needs 503
Two Sets of Financial Statements 504
The Advantage of Reporting Two Sets of Financial
Statements 505
Internal Record-Keeping—Fund Accounting 506
Fund Accounting Classifications 507
Overview of State and Local Government Financial
Statements 511
Government- Wide Financial Statements 511
Fund Financial Statements 513
Accounting for Governmental Funds 517
The Importance of Budgets and the Recording of Budgetary
Entries 517
Encumbrances 519
Recognition of Expenditures for Operations and
Capital Additions 521
Discussion Question: Is It an Asset or a Liability? 523
Recognition of Revenues—Overview 525
Derived Tax Revenues Such As Income Taxes and Sales
Taxes 525
Imposed Nonexchange Revenues Such As Property Taxes
and Fines 526
Government-Mandated Nonexchange Transactions and
Voluntary Nonexchange Transactions 527
Issuance of Bonds 528
Special Assessments 530
Interfund Transactions 532
Summary 535
Chapter Twelve
Accounting for State and Local Governments
(Part 2) 559
Capital Leases 559
Leases—Government- Wide Financial Statements 560
Leases—Fund Financial Statements 561
Solid Waste Landfill 562
Landfills—Government- Wide Financial Statements 563
Landfills—Fund Financial Statements 564
Defined Benefit Pension Plans 564
Works of Art and Historical Treasures 566
Infrastructure Assets and Depreciation 567
Comprehensive Annual Financial Report 569
The Primary Government and Component Units 570
Primary Government 570
Component Units 571
Discussion Question: Is It Part of the County? 573
Special Purpose Governments 573
Acquisitions, Mergers, and Transfers of Operations 574
Government-Wide and Fund Financial Statements
Illustrated 575
Statement of Net Position—Gov eminent-Wide Financial
Statements 575
Statement of Activities—Government- Wide Financial
Statements 576
Balance Sheet—Governmental Funds—Fund Financial
Statements 580
Statement of Revenues, Expenditures, and Other Changes
in Fund Balances—Governmental Funds—Fund Financial
Statements 582
Statement of Net Position—Proprietary Funds—Fund
Financial Statements 584
Statement of Revenues, Expenses, and Other Changes in Net
Position—Proprietary Funds—Fund Financial Statements 584
Statement of Cash Flows—Proprietary Funds—Fund
Financial Statements 584
Reporting Public Colleges and Universities 589
Summary 594
INDEX 615
|
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| publisher | McGraw Hill |
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| spelling | Hoyle, Joe B. Verfasser (DE-588)135621895 aut Fundamentals of advanced accounting Joe B. Hoyle ; Thomas F. Schaefer ; Timothy S. Doupnik 6. ed. New York, NY [u.a.] McGraw Hill 2015 XXI, 623 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes index Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungslegung (DE-588)4128343-0 s 2\p DE-604 Rechnungswesen (DE-588)4048732-5 s 3\p DE-604 Schaefer, Thomas F. Verfasser (DE-588)135621968 aut Doupnik, Timothy S. Verfasser (DE-588)122402200 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027261576&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Hoyle, Joe B. Schaefer, Thomas F. Doupnik, Timothy S. Fundamentals of advanced accounting Accounting Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)4123623-3 |
| title | Fundamentals of advanced accounting |
| title_auth | Fundamentals of advanced accounting |
| title_exact_search | Fundamentals of advanced accounting |
| title_full | Fundamentals of advanced accounting Joe B. Hoyle ; Thomas F. Schaefer ; Timothy S. Doupnik |
| title_fullStr | Fundamentals of advanced accounting Joe B. Hoyle ; Thomas F. Schaefer ; Timothy S. Doupnik |
| title_full_unstemmed | Fundamentals of advanced accounting Joe B. Hoyle ; Thomas F. Schaefer ; Timothy S. Doupnik |
| title_short | Fundamentals of advanced accounting |
| title_sort | fundamentals of advanced accounting |
| topic | Accounting Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting Rechnungswesen Rechnungslegung Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027261576&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hoylejoeb fundamentalsofadvancedaccounting AT schaeferthomasf fundamentalsofadvancedaccounting AT doupniktimothys fundamentalsofadvancedaccounting |