I. Accounting for Mergers and Acquisitions
Introduction to Business Combinations
Methods of Accounting for Business Combinations
Consolidated Financial Statements - Date of Acquisition
Consolidated Financial Statements After Acquisition
Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value
Elimination of Unrealized Profit in Intercompany Sales of Inventory
Elimination of Unrealized Gains and Losses on Intercompany Sales of Property and Equipment
Changes in Ownership Interest
Indirect Ownership and Reciprocal Stockholdings
Consolidated Financial Statements - Miscellaneous Topics
Pooling of Interests and Alternative Concepts of Consolidated Statements
II. Accounting in the International Marketplace
Issues in International Accounting
Accounting for Foreign Currency Transactions
The Translation of Financial Statements of Foreign Affiliates
Reporting for Segments and Interim Financial Periods
III. Partnership Accounting
Partnerships: Formation, Operation, and Ownership Changes
Partnership Liquidation
IV. Fund and Nonprofit Accounting
Introduction to Fund Accounting
Introduction to Accounting for State and Local Governmental Units
Accounting for Nongovernment Nonbusiness Organizations: Healthcare, Colleges and Universities, and Other