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TEST ITEM FILE

Betty Wong
Ingrid McLeod-Dick

Advanced Financial
Accounting
Seventh Canadian Edition
Thomas H. Beechy
York University
V. Umashanker Trivedi
York University
Kenneth MacAulay
St. Francis Xavier University

Toronto
ISBN: 978-0-133-13508-4

Copyright 2014 Pearson Canada Inc. All rights reserved.


This work is protected by Canadian copyright laws and is provided solely for the use of
instructors in teaching their courses and assessing student learning. Dissemination or sale of
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Financial Accounting, Seventh Canadian Edition, by Beechy, Trivedi, and MacAulay, to post this
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Chapter 1: Setting the Stage


Chapter 2: Intercorporate Equity Investments: An Introduction
Chapter 3: Business Combinations
Chapter 4: Wholly-Owned Subsidiaries: Reporting Subsequent
Acquisitions
Chapter 5: Consolidation of Non-Wholly Owned Subsidiaries
Chapter 6: Subsequent-Year Consolidations: General Approach
Chapter 7: Segment and Interim Reporting
Chapter 8: Foreign Currency Transactions and Hedges
Chapter 9: Reporting Foreign Operations
Chapter 10: Financial Reporting for Non-for-Profit Organizations
Chapter 11: Public Sector Financial Reporting
Appendix 3A: Income Tax Allocation
Appendix 4A: Income Tax Allocation Subsequent to Acquisitions
Appendix 4B: Goodwill Impairment Test
Online Appendix 5A: Step Purchases
Online Appendix 5B: Decreases in Ownership Interest
Online Appendix 6A: Preferred and Restricted Shares of Investee
Corporation
Online Appendix 6B: Intercompany Bond Holdings
Appendix 10A: Fund Accounting

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