Richard E. Baker,
Northern Illinois University Valdean C. Lembke,
University of Iowa Thomas E. King,
Southern Illinois University Cynthia G. Jeffrey,
Iowa State University
ISBN: 0073526746 Copyright year: 2008
Table of Contents
Chapter 1 Intercorporate Acquisitions and
Investments in Other Entities
Chapter 2 Reporting Intercorporate Interests
Chapter 3 The Reporting Entity and Consolidated
Financial Statements
Chapter 4 Consolidation of Wholly Owned
Subsidiaries
Chapter 5 Consolidation of Less-than-Wholly Owned
Subsidiaries
Chapter 6 Intercompany Transfers of Services and
Noncurrent Assets
Chapter 7 Intercompany Inventory Transactions
Chapter 8 Intercompany Indebtedness
Chapter 9 Consolidation Ownership Issues
Chapter 10 Additional Consolidation Reporting
Issues
Chapter 11 Multinational Accounting: Foreign
Currency Transactions and Financial
Instruments
Chapter 12 Multinational Accounting: Translation
of Foreign Entity Statements
Chapter 13 Segment and Interim Reporting
Chapter 14 SEC Reporting
Chapter 15 Partnerships: Formation, Operation,
and Changes in Membership
Chapter 16 Partnerships: Liquidation
Chapter 17 Governmental Entities: Introduction
and General Fund Accounting
Chapter 18 Governmental Entities: Special Funds
and Government-wide Financial
Statements
Chapter 19 Not-for-Profit Entities
Chapter 20 Corporations in Financial Difficulty
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