Study Guide to accompany Advanced Financial Accounting

Intercorporate acquisitions and investments in other entities - Reporting intercorporate interests -- The reporting entity and consolidated financial statements -- Consolidation as of the date of acquisition -- Consolidation following acquisition -- Intercorporate transfers: noncurrent assets -- Intercompany inventory: Transactions -- Intercompany indebtedness -- Consolidation ownership issues -- Additional consolidation reporting issues -- Multinational accounting: Foreign currency transactions and financial instruments -- Multinational accounting: Translations of foreign entity statements -- Segment and interim reporting -- SEC reporting -- Partnerships: formation, operation, and changes membership -- Partnerships; liquidation: -- Governmental entities: Introduction and general fund accounting -- Governmental entities: special funds and government-wide financial statements -- Not-for-profit entities -- Corporations in financial difficulty