Advanced Accounting Book

Ch. 1 Business Combinations 1

Ch. 2 Stock Investments - Investor Accounting and Reporting 27

Ch. 3 An Introduction to Consolidated Financial Statements 63

Ch. 4 Consolidation Techniques and Procedures 103

Ch. 5 Intercompany Profit Transactions - Inventories 149

Ch. 6 Intercompany Profit Transactions - Plant Assets 193

Ch. 7 Intercompany Profit Transactions - Bonds 229

Ch. 8 Consolidations - Changes in Ownership Interests 257

Ch. 9 Indirect and Mutual Holdings 291

Ch. 10 Subsidiary Preferred Stock, Consolidated Earnings Per Share, and Consolidated Income Taxation 329

Ch. 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures 383

Ch. 12 Derivatives and Foreign Currency Transactions 425

Ch. 13 Foreign Currency Financial Statements 475

Ch. 14 Segment and Interim Financial Reporting 535

Ch. 15 Partnerships - Formation, Operations, and Changes in Ownership Interests 563

Ch. 16 Partnership Liquidation 601

Ch. 17 Corporate Liquidations and Reorganizations 631

Ch. 18 An Introduction to Accounting for State and Local Governmental Units 665

Ch. 19 Accounting for State and Local Governmental Units - Governmental Funds 703

Ch. 20 Accounting for State and Local Governmental Units - Proprietary and Fiduciary Funds 749

Ch. 21 Accounting for Not-for-Profit Organizations 775

Ch. 22 Estates and Trusts 813

Glossary

Index