Advanced Financial Accounting Information Center: Table of Contents


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Advanced Financial Accounting , 6/e

Richard E. Baker, Northern Illinois University
Valdean C. Lembke, University of Iowa
Thomas E. King, Southern Illinois University

1 Intercorporate Acquisitions and Investments in Other Entities 1
2 Reporting Intercorporate Interests 50
3 The Reporting Entity and Consolidated Financial Statements 97
4 Consolidation as of the Date of Acquisition 140
5 Consolidation Following Acquisition 185
6 Intercorporate Transfers: Noncurrent Assets 266
7 Intercompany Inventory Transactions 336
8 Intercompany Indebtedness 390
9 Consolidation Ownership Issues 442
10 Additional Consolidation Reporting Issues 495
11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments 534
12 Multinational Accounting: Translation of Foreign Entity Statements 611
13 Segment and Interim Reporting 671
14 SEC Reporting 725
15 Partnerships: Formation, Operation, and Changes in Membership 757
16 Partnerships: Liquidation 812
17 Governmental Entities: Introduction and General Fund Accounting 857
18 Governmental Entities: Special Funds and Government-wide Financial Statements 923
19 Not-for-Profit Entities 995
20 Corporations in Financial Difficulty 1073
Index 1128

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