Advanced Accounting

The equity method of accounting for investments; consolidation of financial information; consolidations - subsequent to the date of acquisition; consolidated financial statements and outside ownership; consolidated financial statements - intercompany asset transactions; intercompany debt, consolidated statement of cash flows, and other issues; consolidated financial statements - ownership patterns and income taxes; segment and interim reporting; foreign currency transactions and hedging foreign exchange risk; translation of foreign currency financial statements; worldwide accounting diversity and international accounting standards; financial reporting and the securities and exchange commission; accounting for legal reorganizations and liquidations; partnerships: formation and operation; partnerships: termination and liquidation; accounting for state and local governments; accounting for state and local governments; accounting for not-for-profit organizations; accounting for estates and trusts.