Advanced Accounting (ISE)

PART 1. COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1.Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures - Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 2. Leveraged Buyouts. PART 2. MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. 12. Interim Reporting and Disclosures about Segments of an Enterprise.PART 3.PARTNERSHIPS. 13. Partnerships: Characteristics, Formation, andAccounting for Activities. 14. Partnerships: Ownership Changesand Liquidations. PART 4. GOVERNMENTAL AND NOT-FOR-PROFITACCOUNTING. 15. Governmental Accounting: The General Fund and theAccount Groups. 16. Governmental Accounting: Other GovernmentalFunds, Proprietary Fund, and Fiduciary Funds. 17. FinancialReporting Issues. 18. Accounting for Private Not-for-ProfitOrganizations. 19. Accounting for Not-for-Profit Colleges andUniversities and Health Care Organizations. PART 5.FIDUCIARYACCOUNTING. 20. Estates and Trusts: Their Nature and theAccountant s Role. 21. Debt Restructuring, CorporateReorganizations, and Liquidations Index.