Advanced Accounting Book

Pt. 1 Combined Corporate Entities and Consolidations

Ch. 1 Business Combinations: New Rules for a Long-Standing Business Practice 3

Ch. 2 Consolidated Statements: Date of Acquisition 57

Ch. 3 Consolidated Statements: Subsequent to Acquisition 115

Ch. 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes 199

Ch. 5 Intercompany Transactions: Bonds and Leases 261

Ch. 6 Cash Flow, EPS, and Taxation 321

Ch. 7 Special Issues in Accounting for an Investment in a Subsidiary 371

Ch. 8 Subsidiary Equity Transactions; Indirect and Mutual Holdings 431

Pt. 2 Multinational Accounting and Other Reporting Concerns

Ch. 9 The International Accounting Environment 503

Ch. 10 Foreign Currency Transactions 557

Ch. 11 Translation of Foreign Financial Statements 605

Ch. 12 Interim Reporting and Disclosures about Segments of an Enterprise 669

Pt. 3 Partnerships

Ch. 13 Partnerships: Characteristics, Formation, and Accounting for Activities 715

Ch. 14 Partnerships: Ownership Changes and Liquidations 739

Pt. 4 Governmental and Not-for-Profit Accounting

Ch. 15 Governmental Accounting: The General Fund and the Account Groups 779

Ch. 16 Governmental Accounting: Other Governmental Funds, Proprietary-Funds, and Fiduciary Funds 841

Ch. 17 Financial Reporting Issues 903

Ch. 18 Accounting for Private Not-for-Profit Organizations 951

Ch. 19 Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations 991

Pt. 5 Fiduciary Accounting

Ch. 20 Estates and Trusts: Their Nature and the Accountant's Role 1047

Ch. 21 Debt Restructuring, Corporate Reorganizations, and Liquidations 1077

Index 1141