Table of Contents:

1.      Ethical Issues in Advanced Accounting

Part One: Accounting for Partnerships and Branches

2.      Partnerships: Organization and Operation

3.      Partnership Liquidation and Incorporation; Joint Ventures

4.      Accounting for Branches; Combined Financial Statements

Part Two: Business Combinations and Consolidated Financial Statements

5.      Business Combinations

6.      Consolidated Financial Statements: On Date of Purchase-Type Business Combination

7.      Consolidated Financial Statements: Subsequent to Date of Purchase-Type Business Combination

8.      Consolidated Financial Statements: Intercompany Transactions

9.      Consolidated Financial Statements: Income Taxes, Cash Flows, and Installment Acquisitions

10.  Consolidated Financial Statements: Special Problems

Part Three: International Accounting; Reporting of Segments for Interim Periods, and to the SEC

11.   International Accounting Standards; Accounting for Foreign Currency Transactions

12.  Translation of Foreign Currency Financial Statements

13.  Segments; Interim Reports; Reporting for the SEC

Part Four: Accounting for Fiduciaries

14.  Bankruptcy: Liquidation and Reorganization

15.  Estates and Trusts

16.  Nonprofit Organizations

Part Five: Accounting for Nonbusiness Organizations

17.  Governmental Entities: General Fund

18.  Governmental Entities: Other Governmental Funds and Account Groups

19.  Governmental Entities: Proprietary Funds, Fiduciary Funds, and Comprehensive Annual Financial Reports

Glossary

Index