Advanced Accounting

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, 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 Fund, 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 Index.