Advanced financial accounting/ by Richard E. Baker

Includes appendix and index

Chapter I. Inter corporate acquisitions and investments in other entities --II. Reporting inter corporate interests --III. The reporting entity and consolidated --IV. Consolidation of wholly owned --V. Consolidation of less-than-wholly owned subsidiaries --VI. Inter company transfers of services and non current assets --VII. Inter company inventory transactions --VIII. Inter company indebtedness --IX. Consolidation ownership issues --X. Additional consolidation reporting --XI. Multinational accounting: foreign currency transactions and financial instruments --XII. Multinational accounting: translation of foreign entity statements --XIII. Segment and interim reporting --XIV. SEC reporting --XV. Partnerships: formation, operation, and changes in membership --XVI. Partnerships: Liquidation --XVII. Governmental entities: introduction and general fund accounting --XVIII. Governmental entities: special funds and government-wide financial statements XIX. Not-for-profit entities --XX. Corporations in financial difficulty.