Test Bank — Advanced Accounting, 13th Edition — Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus & Kenneth Smith — ISBN Verified (13th Edition: 9780134472140) — Latest Update 2025/2026 — (All Chapters Covered)

Advanced Accounting, 13th Edition by Floyd Beams and co‑authors provides comprehensive coverage of advanced financial reporting issues, with complete alignment to professional accounting standards. This fully structured test‑bank description integrates every chapter in sequence, reflecting business combinations, consolidated reporting, international transactions, governmental and nonprofit accounting, and liquidation processes. Chapters included: Business Combinations, Stock Investments—Investor Accounting and Reporting, An Introduction to Consolidated Financial Statements, Consolidation Techniques and Procedures, Intercompany Profit Transactions—Inventories, Intercompany Profit Transactions—Plant Assets, Intercompany Profit Transactions—Bonds, Consolidations—Changes in Ownership Interests, Indirect and Mutual Holdings, Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation, Consolidation Theories, Push‑Down Accounting, and Corporate Joint Ventures, Derivatives and Foreign Currency: Concepts and Common Transactions, Accounting for Derivatives and Hedging Activities, Foreign Currency Financial Statements, Segment and Interim Financial Reporting, Partnerships—Formation, Operations, and Changes in Ownership Interests, Partnership Liquidation, Corporate Liquidations and Reorganizations, An Introduction to Accounting for State and Local Governmental Units, Accounting for State and Local Governmental Units—Governmental Funds, Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds, Accounting for Not‑for‑Profit Organizations, and Estates and Trusts.