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NOT IN USE - Custom ACCT 6215: Advanced Topics in Accounting (SMU)
by Hamlen
ISBN: 0000000000 | Copyright 2022
Instructor Requests
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| Advanced Accounting, 4e (pg. 1.290) | |
| Chapter 7: Consolidating Foreign Currency Financial Statements (pg. 1.290) | |
| Introduction (pg. 1.291) | |
|  Converting a Subsidiary’s Foreign Currency Accounts to the Parent’s Currency (pg. 1.291) | |
| The Conversion Process (pg. 1.292) | |
| The Functional Currency (pg. 1.294) | |
|  Translation and Remeasurement Procedures (pg. 1.295) | |
| Translation Procedures (pg. 1.295) | |
| Remeasurement Procedures (pg. 1.296) | |
| Comparing Translation and Remeasurement (pg. 1.296) | |
| Translation and Remeasurement Gains and Losses (pg. 1.296) | |
| Translation and Remeasurement Illustrated (pg. 1.302) | |
| Review 1 • Calculation of Remeasurement and Translation Gain or Loss (pg. 1.304) | |
| Review 2 • Translation and Remeasurement of Foreign Currency Financial Statements (pg. 1.305) | |
| Highly Inflationary Economies (pg. 1.306) | |
| Changing the Functional Currency (pg. 1.307) | |
| Translation and Remeasurement of an Existing Entity (pg. 1.307) | |
| Converting the Statement of Cash Flows to the Reporting Currency (pg. 1.311) | |
| Disclosures (pg. 1.311) | |
|  Financial Analysis Using Translated and Remeasured Information (pg. 1.313) | |
| Effects on Profitability: The “DuPont Analysis” (pg. 1.313) | |
| Effects on Analysis of Short-Term Liquidity and Long-Term Solvency (pg. 1.314) | |
|  Consolidation of international Subsidiaries (pg. 1.315) | |
| Equity Method Reporting (pg. 1.315) | |
| The Consolidation Process (pg. 1.316) | |
| Review 3 • Consolidation of an International Subsidiary (pg. 1.320) | |
|  IFRS for Translating and Consolidating Foreign Currency Financial Statements (pg. 1.320) | |
| Translation and Remeasurement (pg. 1.320) | |
| Subsidiaries in Hyperinflationary Economies (pg. 1.320) | |
| Review of Key Concepts (pg. 1.322) | |
| Multiple Choice Questions (pg. 1.322) | |
| Exercises (pg. 1.324) | |
| Problems (pg. 1.331) | |
| Review Solutions (pg. 1.342) | |
| Chapter 8: Foreign Currency Transactions and Hedging (pg. 1.346) | |
|  Foreign Currency Transactions and Risk (pg. 1.347) | |
|  Foreign Currency Transactions (pg. 1.348) | |
| Import and Export Transactions (pg. 1.348) | |
| Review 1 • Foreign-Currency-Denominated Import and Export Transactions (pg. 1.352) | |
| Foreign Borrowing and Lending Transactions (pg. 1.352) | |
|  Hedging Foreign Exchange Exposures (pg. 1.353) | |
| Types of Foreign Exchange Risk (pg. 1.353) | |
| Derivative Instruments Used in Hedging (pg. 1.354) | |
| Reporting Investments in Foreign Currency Derivatives (pg. 1.356) | |
| Review 2 • Using Forward Contracts to Hedge Foreign-Currency-Denominated Import Transactions (pg. 1.362) | |
| Review 3 • Using Forward Contracts to Hedge Foreign-Currency-Denominated Firm Commitments (pg. 1.367) | |
| Review 4 • Using Forward Contracts to Hedge Foreign-Currency-Denominated Forecasted Transactions (pg. 1.369) | |
| Improvements in Hedge Accounting Requirements (pg. 1.374) | |
|  International Financial Reporting Standards for Foreign Currency Transactions and Hedging (pg. 1.375) | |
| Qualifications for Hedge Accounting (pg. 1.375) | |
| Comparison of IFRS and U.S. GAAP Hedge Accounting (pg. 1.376) | |
| Financial Instruments Disclosures (pg. 1.378) | |
| Review of Key Concepts (pg. 1.378) | |
| Multiple Choice Questions (pg. 1.379) | |
| Exercises (pg. 1.381) | |
| Problems (pg. 1.386) | |
| Review Solutions (pg. 1.393) | |
| Chapter 9: Futures, Options and Interest Rate Swaps (pg. 1.396) | |
|  Derivatives and Hedge Accounting (pg. 1.397) | |
| Accounting for Derivatives and Hedging Transactions (pg. 1.398) | |
| Hedge Accounting Qualifications (pg. 1.398) | |
| 2017 FASB Accounting Standards Update (pg. 1.400) | |
|  Futures Contracts (pg. 1.400) | |
| Introduction to Futures Contracts (pg. 1.401) | |
| Transacting in Futures Contracts (pg. 1.401) | |
| Accounting Events in Futures Trading (pg. 1.402) | |
| T-Account Analysis of Futures Contracts (pg. 1.402) | |
| Illustrations of Accounting for Futures Contracts (pg. 1.403) | |
| Review 1 • Accounting for Futures Contracts (pg. 1.407) | |
|  Option Contracts (pg. 1.407) | |
| Definitions (pg. 1.407) | |
| Effects of Price Changes of Optioned Items (pg. 1.408) | |
| Accounting Events in Options Trading (pg. 1.408) | |
| Illustrations of Accounting for Options (pg. 1.409) | |
| Review 2 • Accounting for Option Contracts (pg. 1.413) | |
|  Interest Rate Swaps (pg. 1.414) | |
| Accounting for Interest Rate Swaps (pg. 1.415) | |
| Assessing Hedge Effectiveness (pg. 1.416) | |
| Accounting Events and Entries for Interest Rate Swaps (pg. 1.417) | |
| Review 3 • Accounting for Interest Rate Swaps (pg. 1.419) | |
|  Disclosure Requirements (pg. 1.420) | |
| Derivatives and Hedging Disclosures (pg. 1.420) | |
|  Derivatives and Hedging Under IFRS (pg. 1.422) | |
| IFRS 9 Hedge Accounting Requirements (pg. 1.422) | |
| Review of Key Concepts (pg. 1.423) | |
| Multiple Choice Questions (pg. 1.423) | |
| Exercises (pg. 1.425) | |
| Problems (pg. 1.429) | |
| Review Solutions (pg. 1.434) | |
| Chapter 15: Bankruptcy and Reorganization (pg. 1.698) | |
|  Legal Aspects of Bankruptcy (pg. 1.700) | |
| Legal Process of Chapter 7 Liquidation (pg. 1.701) | |
| Legal Process of Chapter 11 Reorganization (pg. 1.701) | |
|  Financial Reporting for Chapter 7 Liquidation (pg. 1.701) | |
| Liquidation Basis of Accounting (pg. 1.701) | |
| Statement of Affairs (pg. 1.704) | |
| Review 1 • Chapter 7 Liquidation (pg. 1.709) | |
| Statement of Realization and Liquidation (pg. 1.709) | |
|  Financial Reporting for Chapter 11 Reorganization (pg. 1.713) | |
| Reporting During the Reorganization Process (pg. 1.713) | |
| Reporting After Reorganization (pg. 1.716) | |
| Review 2 • Chapter 11 Reorganization (pg. 1.721) | |
|  Other Forms of Restructuring (pg. 1.721) | |
| Quasi-Reorganization (pg. 1.721) | |
| Troubled Debt Restructuring (pg. 1.722) | |
| Review of Key Concepts (pg. 1.723) | |
| Multiple Choice Questions (pg. 1.724) | |
| Exercises (pg. 1.726) | |
| Problems (pg. 1.732) | |
| Review Solutions (pg. 1.742) | |
| Chapter 16: The SEC and Financial Reporting (pg. 1.744) | |
|  Establishment of the SEC and Key Securities Legislation (pg. 1.746) | |
| Establishment of the SEC (pg. 1.746) | |
| Securities Legislation and the SEC (pg. 1.746) | |
| Definition of a Security (pg. 1.748) | |
|  Organization and Structure of the SEC (pg. 1.748) | |
| SEC Pronouncements on Accounting and Auditing (pg. 1.750) | |
| Review 1 • Mission and Organization of the SEC (pg. 1.750) | |
|  Registration of New Securities (pg. 1.750) | |
|  Periodic Reporting Requirements (pg. 1.752) | |
| EDGAR (pg. 1.752) | |
| The Annual Report: Form 10-K (pg. 1.752) | |
| Regulation S-X (pg. 1.757) | |
| The Quarterly Report: Form 10-Q (pg. 1.759) | |
| Special Reports: Form 8-K (pg. 1.760) | |
| Review 2 • Registration and Periodic Reporting Requirements (pg. 1.762) | |
|  Corporate Accountability and Governance (pg. 1.762) | |
| Audit Committees (pg. 1.763) | |
| Antifraud Provisions and Insider Trading (pg. 1.763) | |
| Proxy Statements (pg. 1.764) | |
| The Dodd-Frank Act (pg. 1.764) | |
|  The SEC and Accounting Standards (pg. 1.765) | |
| Review 3 • Corporate Accountability and Governance, SEC Intervention in Standard-Setting (pg. 1.766) | |
| Review of Key Concepts (pg. 1.766) | |
| Multiple Choice Questions (pg. 1.767) | |
| Exercises (pg. 1.768) | |
| Problems (pg. 1.773) | |
| Review Solutions (pg. 1.776) | |
Susan S. Hamlen
Susan S. Hamlen is the former Department Chair and Associate Professor of Accounting at the University at Buffalo School of Management. She received her PhD and MS at Purdue University and her BS at the University of California, Berkeley.
Professor Hamlen is the author of Advanced Accounting 4e and previously co-authored 12 editions of advanced accounting texts. She has taught courses in advanced accounting for over twenty-four years and courses in financial accounting for over nine years, at the undegraduate and graduate levels.
Professor Hamlen's research interests are in the area of reporting for financial derivatives and international reporting. She has publications in Journal of Derivatives Accounting, Theoretical Economics Letters, and in other accounting and analysis journals.
Professor Hamlen is an active member of the American Accounting Association and other accounting, analysis, and business organizations.
| Advanced Accounting, 4e (Hamlen) | |
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Errata - Textbook Last Updated: Mar 31 2020 |
Corrections that were made to the text after the first printing. |
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Excel Templates - Student Last Updated: Mar 31 2020 |
Excel spreadsheets for select assignments are provided on the book’s website. These spreadsheets will save time in data entry and allow students to dedicate additional time to learning the material. The Excel spreadsheets are identified by the Excel icon. Chapters 1-6 and 10 available. Others coming soon! |
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Practice Quizzes Last Updated: Mar 31 2020 |
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Practice Quiz Solutions Last Updated: Mar 31 2020 |
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