Advanced, Accounting, 13th Edition, Global Edition,

ADVANCEDACCOUNTINGThis page intentionally left blankADVANCEDACCOUNTING13TH EDITION Global EditionFloyd A. BeamsVirginia Polytechnic Institute and State UniversityJoseph H. AnthonyMichigan State UniversityBruce BettinghausGrand Valley State UniversityKenneth A. SmithCentral Washington UniversityVice President, Business Publishing: Donna BattistaDirector of Portfolio Management: Adrienne DAmbrosio Director, Courseware Portfolio Management: Ashley DodgeSenior Sponsoring Editor: Neeraj BhallaVice President, Product Marketing: Roxanne McCarleyDirector of Strategic Marketing: Brad ParkinsStrategic Marketing Manager: Deborah StricklandProduct Marketer: Tricia MurphyField Marketing Manager: Natalie WagnerField Marketing Assistant: Kristen ComptonProduct Marketing Assistant: Jessica QuazzaVice President, Production and Digital Studio, Arts andBusiness: Etain ODeaDirector of Production, Business: Jeff HolcombManaging Producer, Business: Ashley Santora Operations Specialist: Carol MelvilleManaging Content Producer, Global Edition: Vamanan NamboodiriAssociate Acquisitions Editor, Global Edition: Ananya Srivastava Associate Project Editor, Global Edition: Paromita BanerjeeAssistant Project Editor, Global Edition: Arka BasuSenior Manufacturing Controller, Production, Global Edition: Trudy KimberCreative Director: Blair BrownManager, Learning Tools: Brian SuretteContent Developer, Learning Tools: Sarah Peterson Managing Producer, Digital Studio, Arts and Business: Diane Lombardo Digital Studio Producer: Regina DaSilva Digital Studio Producer: Alana Coles Digital Content Team Lead: Noel Lotz Digital Content Project Lead: Martha Lachance Full-Service Project Management and Composition: SPi Global Interior Design: SPi Global Cover Design: Lumina Datamatics, Inc. Cover Art: clivewa/Shutterstock Acknowledgments of third-party content appear on the appropriate