Table of Contents

I. Accounting for Mergers and Acquisitions.

1. Introduction to Business Combinations. 
2. Accounting for Business Combinations. 
3. Consolidated Financial Statements-Date of Acquisition. 
4. Consolidated Financial Statements After Acquisition. 
5. Allocation and Depreciation of Differences Between Cost and Book Values. 
6. Elimination of Unrealized profit on Intercompany Sales of Inventory. 
7. Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment. 
8. Changes in Ownership Interest. 
9. Intercompany Bond Holding and Miscellaneous Topics-Consolidated Financial Statements. 
10. Insolvency-Liquidation and reorganization. 
II. Accounting In The International Marketplace.
12. Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk. 
13. Translation of Financial Statements of Foreign Affiliates. 
14. Reporting for Segments and for Interim Financial Periods. 
III. Partnership Accounting.
15. Partnerships: Formation, Operation, and Ownership Changes. 
16. Partnership Liquidation. 
IV. Fund and Nonprofit Accounting.
17. Introduction to Fund Accounting. 
18. Introduction to Accounting for State and Local Governmental Units. 
19. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals
and Other Health Care Organizations.