Byrd And Chen S Canadian Advanced Accounting

Advanced Accounting is a new Canadian textbook that offers students clear explanations of accounting standards, unique content, and challenging problems and cases. Taking a very detailed approach to the topics that can be difficult for students to master; the text lays out each topic very clearly and provides illustrative examples that show students how these concepts are applied. This helps students understand the reasons that adjustments are being made, which leads to a deeper understanding of the concepts and avoids the pitfalls that come from simply memorizing formulas. The chapters are also outlined by learning objectives so that instructors can decide the level of depth they wish to cover. Advanced Accounting is designed to address those advanced topics in accounting that require knowledge of all other sections of the CICA Handbook. This text builds on the knowledge obtained in an intermediate accounting course and is intended to extend the learning from intermediate texts such as Intermediate Accounting by Kieso, Weygandt, Warfield, Young, and Wiecek.

Modern Advanced Accounting in Canada continues the approach that made it the best selling advanced financial accounting text in Canada. This includes the complete & comprehensive coverage of business combinations, the preparation of consolidated financial statements, the consolidation of joint ventures and foreign subsidiaries, and push-down accounting. Consolidation coverage continues to emphasize the direct approach accompanied by a "building block" development of the consolidation basics. Coverage of unrelated topics - bankruptcy and receivership, partnerships, and accounting for not-for-profit organizations - has also been maintained.