Advanced Accounting (with Electronic Working Papers CD-ROM and Student Comp Book

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. Possible New Consolidation Procedures-Changes in Parent and Subsidiary Equity. Special Appendix 3. Leveraged Buyouts. PART 2: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 9. The International Accounting Environment. Module: Derivatives and Accounting Related 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 Fund Activities. 16. Proprietary and Fiduciary Fund Activities. 17. Financial Reporting Issues. 18. Accounting for Not-for-Profit Organizations. 19. Accounting for Not-for-Profit, Colleges and Universities and Private Health Care Organizations. PART 5: FIDUCIARY ACCOUNTING. 20. Estates and Trusts: Their Nature and the Accountant'sRole. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations. Index. Check Figures.