Modern advanced accounting

Includes Glossary, Index.

PART 1: ETHICS Chapter 1: Ethical issues in Advanced Accounting PART II: PARTNERSHIPS Chapter 2: Partnership organization and Operation Chapter 3: Partnership Liquidation; Joint Ventures PART III: CONBINED OR CONSOLIDATED ENTITIES Chapter 4: Accounting For Branches; Combined Financial Statements Chapter 5: Business Combinations Chapter 6: Consolidated Financial Statements: On Date Of Purchase-type Business Combinations Chapter 7: Consolidated Financial Statements: Subsequent to Date of Purchase-Type Chapter 8: Consolidated Financial Statements: Pooling-Type Business Combinations Chapter 9: Consolidated Financial Statements: Intercompany Profits (Gains) and Losses Chapter 10: Consolidated Financial Statements: Income Taxes, Cash Flows, and installment Acquisitions Chapter 11: Consolidated Financial Statements: Special Problems PART IV: NON-BUSINESS ORGANIZATIONS Chapter 12: Governmental Entities: General Fund Chapter 13: Goverrmental Entities: Other Govermental Funds and Account Groups Chapter 14: Governmental Entities: Proprietary Funds, Fiduciary Funds, and Comprehensive Annual Financial Reports Chapter 15: Nonprofit Organizations PART V: FIDUCIARY ACCOUNTING Chapter 16: Bankruptcy: Liquidation and Reorganization Chapter 17: Estates and Trusts PART VI: INTERNATIONAL ACCOUNTING ISSUES Chapter 18: International Accounting Standards; Accounting for Foreign Currency Transactions Chapter 19: Translation of Foreign Currency Financial Statements PART VII: SEGMENTS, INTERIM REPORTING AND SEC REPORTING Chapter 20: Segments; Interim Reports; Reporting for the SEC.

Aims to present a balanced view of advanced accounting topics. The author presents an analysis of problems that arise in the application of those underlying concepts to specialized accounting bodies - partnerships, branches, affiliated companies, governmental entities and non-profit organizations.