Advanced Accounting Book

I	Accounting for Mergers and Acquisitions
1	Introduction to Business Combinations	1
2	Accounting for Business Combinations	31
3	Consolidated Financial Statements - Date of Acquisition	72
4	Consolidated Financial Statements after Acquisition	116
5	Allocation and Depreciation of Differences between Cost and Book Values	195
6	Elimination of Unrealized Profit on Intercompany Sales of Inventory	273
7	Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment	331
8	Changes in Ownership Interest	387
9	Intercompany Bond Holdings and Miscellaneous Topics - Consolidated Financial Statements	423
10	Insolvency - Liquidation and Reorganization	483
II	Accounting in the International Marketplace
11	International Accounting and the Global Economy	519
12	Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk	563
13	Translation of Financial Statements of Foreign Affiliates	613
14	Reporting for Segments and for Interim Financial Periods	659
III	Partnership Accounting
15	Partnerships: Formation, Operation, and Ownership Changes	691
16	Partnership Liquidation	740
IV	Fund and Nonprofit Accounting
17	Introduction to Fund Accounting	771
18	Introduction to Accounting for State and Local Governmental Units	815
19	Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Health Care Organizations	891
	Glossary	938
	App.: Tables of Amounts and Present Values	947
	Index	953