弗洛伊徳?比姆斯(Floyd A. Beams) 弗吉尼亚理工大学教授。在The Accounting Review, Journal of Accounting, Auditing and Finance等期刊上发表多篇文章。美国会计学会和美国管理会计师协会成员。获美国全国会计师协会莱布兰德铜奖,被弗吉尼亚注册会计师协会评为“杰出会计人物”,被美国管理会计师协会卡门?G.布罗学生分会评为“弗吉尼亚杰出会计教育家”。
NEW TO THIS EDITION
Important changes in the 13th edition of Advanced Accounting include the following:
?The text has been rewritten to align with both the Financial Accounting Standards Board Accounting Standards Codification and the Governmental Accounting Stand-ards Board Codification. References to original pronouncements have been deleted, except where important in an historical context.
?The text now provides references to official pronouncements parenthetically within the text. Text length is reduced and rendered much more readable for the students.
?End of chapter materials have been modified to include Professional Research assignments. These assignments require students to access the authoritative litera-ture. Solutions offered to these assignments are up to date as of May 2016. Instruc-tors will want to verify that those have not changed.
?All chapters have been updated to include coverage of the latest international report-ing standards and issues, where appropriate. As U.S. and international reporting standards move toward greater harmonization, the international coverage continues to expand in the 13th edition.
?All chapters have been updated to reflect the most recent changes to the Financial Accounting Standards Board Codification and Governmental Accounting Standards Board Codification.
This 13th edition of Advanced Accounting is designed for undergraduate and graduate students majoring in accounting. This edition includes 16 chapters designed for financial accounting courses beyond the intermediate level. Although this text is primarily intended for accounting students, it is also useful for accounting practitioners interested in preparation or analysis of consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting. This 13th edition has been thoroughly updated to reflect recent business developments, as well as changes in accounting standards an