Advanced Accounting

This text is intended for a senior level or graduate, one semeter course in advanced accounting. With coverage of the most commonly addressed advanced accounting topics, this text offers a current, concise treatment of advanced accounting. The consolidations chapters follow the Entity Concept Full Goodwill approach, consistent with the latest FASB publications. The text emphasizes FARS accounting research and includes an instructional supplement on how to conduct FARS and other database searches. Taking a macro approach and then relating it back to an application, the text emphasizes the why behind accounting, in addition to the procedural methods. The authors currently teach the course at their respective institutions and have been using this material in the classroom for several years.