Description
Book SynopsisFLOYD A. BEAMS, PhD, authored the first edition of Advanced Accounting in 1979 and actively revised his text through the next six revisions and twenty-one years while maintaining an active professional and academic career at Virginia Tech where he rose to the rank of Professor, retiring in 1995. Beams earned his BS and MA degrees from the University of Nebraska, and a PhD from the University of Illinois. He published actively in journals, including The Accounting Review, Journal of Accounting, Auditing and Finance, Journal of Accountancy, The Atlantic Economic Review, Management Accounting, and others. He was a member of the American Accounting Association and the Institute of Management Accountants and served on committees for both organizations. Beams was honored with the National Association of Accounts' Lybrand Bronze Medal Award for outstanding contribution to accounting literature, the Distinguished Career in Accounting award from the Virginia S
Table of Contents
Brief Contents
- Business Combinations
- Stock Investments–Investor Accounting and Reporting
- An Introduction to Consolidated Financial Statements
- Consolidation Techniques and Procedures
- Intercompany Profit Transactions–Inventories
- Intercompany Profit Transactions–Plant Assets
- Intercompany Profit Transactions–Bonds
- Consolidations–Changes in Ownership Interests
- Indirect and Mutual Holdings
- Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
- Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
- Derivatives and Foreign Currency: Concepts and Common Transactions
- Accounting for Derivatives and Hedging Activities
- Foreign Currency Financial Statements
- Segment and Interim Financial Reporting
- Partnerships–Formation, Operations, and Changes in Ownership Interests
- Partnership Liquidation
- Corporate Liquidations and Reorganizations
- An Introduction to Accounting for State and Local Governmental Units
- Accounting for State and Local Governmental Units–Governmental Funds
- Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds
- Accounting for Not-for-Profit Organizations
- Estates and Trusts
