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The Fifth Edition of ADVANCED FINANCIAL ACCOUNTING continues its strong coverage of the topics, its well-known clarity of presentation, and its integrated coverage based on continuous case examples. The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each new topic. Inclusion of all recent FASB and GASB pronouncements provides a current and contemporary text for students preparing for the CPA examination. In the chapters covering consolidation subsequent to the date of combination, the three alternative methods of accounting for the parent's investment in the subsidiary are presented in each chapter (basic equity) and appendices (cost and fully adjusted equity) to provide the opportunity for adopters, and students, to cover the differences in the methods, and to see how the consolidated financial statements are the same regardless of the method the parent company uses to account for the investment.