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站長推薦-Advanced Accounting：Consolidations, Partnerships, and Government Accounting 11/E

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　　New to this Edition

　　1.Thoroughly updated in accordance with FASB Codification: Throughout the text, updates have been made to reflect FASB Codification.

　　2.Expanded Fair Value Coverage: Discussion of fair value has been enhanced and revised for topics including contingent assets and liabilities, fair value hedges, and Fair Value Option.

　　3.NEW IASB Perspective feature: Where appropriate throughout a chapter, a box will appear labeled "IASB Perspective." Inside the box will be commentary regarding how standards per the IASB differ with U.S. GAAP and/or where IASB proposals may differ. Updates regarding the "Perspective" will be communicated via internet access as developments occur.

　　4.Detailed discussion of the six U.S. Federal Trade Commission merger types: (Backward Vertical Integration, Forward Vertical Integration, Horizontal Merger, Product Extension Merger, Market Extension Merger, Conglomerate Merger).

　　5.The current positions of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB) and the SEC are set forth regarding the convergence to IFRS.

　　6.Updated section on Accounting for the General Fund with new material on the five classifications of fund balances (no spendable, restricted, committed, assigned, and unassigned).

　　7.Added coverage of the Great Recession and its consequences.

作者簡介

Paul M. Fischer

　　任職：University of Wisconsin – Milwaukee

William J. Taylor

　　任職：University of Wisconsin – Milwaukee

Rita H. Cheng

　　任職：University of Wisconsin - Milwaukee