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