The most reader-friendly text on the market, it brings real-world accounting topics to the student"s level, presenting advanced concepts and issues in a flexible, step-by-step approach. This is the only advanced book that completely separates the following three major concepts dealt with in the consolidations area: (1) the general concept of consolidating, (2) the concept of a non-controlling interest, and (3) the change or no change in basis of accounting concepts for business combinations. Separating these concepts makes it much easier for students than having to simultaneously learn multiple concepts.
NEW! Includes Recent Pronouncements: The text contains complete discussions of FASB Statement No. 141, Business Combinations; FASB Statement No. 142, Goodwill and Intangible Assets; and GASB Statement No. 35, Colleges and Universities.
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