Advanced Financial Accounting

Corporate expansion and accounting for business combinations; reporting intercorporate investments in common stock; the reporting entity and consolidated financial statements; consolidation as the date of acquisition; consolidation following acquisition; intercorporate transfers - noncurrent assets; intercompany inventory transactions; intercompany indebtedness; consolidation ownership isssues; additional consolidation reporting issues; accounting for branch operations; multinational accounting - foreign currency transactions, translation of foreign entity statements; segment and interim reporting; SEC reporting; partnerships - formation, operation and changes in membership; liquidations; governmental entities - introduction and general fund accounting, special funds and account groups; not-for-profit entities - colleges and universities, health care providers, voluntary health and welfare organizations and other entities; corporations in financial difficulty.