Advanced Accounting

PART 1 COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS.1. Business Combinations: New Rules for a Long-Standing Business Practice.2. Consolidated Statements: Date of Acquisition.3. Consolidated Statements: Subsequent to Acquisition.4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.5. Intercompany Transactions: Bonds and Leases.6. Cash Flows, EPS, and Taxation.7. Special Issues in Accounting for an Investment in a Subsidiary.8. Subsidiary Equity Transactions; Indirect and Mutual Holdings.Special Appendix 1. Accounting for Influential Investments.PART 2 MULTINATIONAL ACCOUTNING 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 PARTNERHSIPS.13. Partnerships: Characteristics, Formation, and Accounting for Activities.14. Partnerships: Ownership Changes and Liquidations.PART 4 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING.15. Governmental Accounting: The General Fund and the Account Groups.16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds.17. Financial Reporting Issues.18. Accounting for Private Not-for-Profit Organizations.19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.PART 5 FIDUCIARY ACCOUNTING.20. Estates and Trusts: Their Nature and the Accountant's Role.21. Debt Restructuring, Corporate Reorganizations, and Liquidations.