Advanced Accounting 12e Paul Marcus Fischer, PhD, CPA Jerry Leer Professor of Accounting University of Wisconsin, Milwaukee William James Taylor, PhD, CPA, CVA Professor Emeritus of Accounting University of Wisconsin, Milwaukee Rita Hartung Cheng, PhD, CPA Professor of Accounting Northern Arizona University australia • brazil • japan • korea • mexico • singapore • spain • united kingdom • united states Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to remove content from this title at any time if subsequent rights restrictions require it. For valuable information on pricing, previous editions, changes to current editions, and alternate formats, please visit www.cengage.com/highered to search by ISBN#, author, title, or keyword for materials in your areas of interest. Important Notice: Media content referenced within the product description or the product text may not be available in the eBook version. Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Advanced Accounting, 12th Edition Paul M. Fischer, William J. Taylor, and Rita H. Cheng Vice President, General Manager, Social Science & Qualitative Business: Erin Joyner Product Director: Michael Schenk Product Manager: Sharon Oblinger Content Developer: Jeff Hahn, JL Hahn Consulting Marketing Manager: Charisse Darrin ª 2016, 2012 Cengage Learning WCN: 02-200-203 ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 Content Project Manager: Jana Lewis Media Developer: Lysa Kosins Manufacturing Planner: Doug Wilke Production Service: Cenveo Publisher Services For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions Further permissions questions can be emailed to
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