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Advanced Financial Accounting

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Table of Contents

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Program Details

1. Intercorporate Acquisitions and Investments in Other Entities
2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3. The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
4. Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5. Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value
6. Intercompany Inventory Transactions
7. Intercompany Transfers of Services and Noncurrent Assets
8. Intercompany Indebtedness
9. Consolidation Ownership Issues
10. Additional Consolidation Reporting Issues
11. Multinational Accounting: Foreign Currency Transactions and Financial Instruments
12. Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
13. Segment and Interim Reporting
14. SEC Reporting Partnerships: Formation, Operation, and Changes in Membership
15. Partnerships: Liquidation
16. Governmental Entities: Introduction and General Fund Accounting
17. Governmental Entities: Special Funds and Governmentwide Financial Statements
18. Not-for-Profit Entities
19. Corporations in Financial Difficulty