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• Brief Contents
• Contents
• Preface
• Chapter 1: Business Combinations
• Reasons For Business Combinations
• Antitrust Considerations
• Legal Form of Business Combinations
• Accounting Concept of Business Combinations
• Accounting for Combinations as Acquisitions
• Disclosure Requirements
• The Sarbanes–Oxley Act
• Appendix: Pooling of Interests Accounting
• Chapter 2: Stock Investments—Investor Accounting and Reporting
• Accounting for Stock Investments
• Equity Method—A One-Line Consolidation
• Investment in a Step-by-Step Acquisition
• Sale of an Equity Interest
• Stock Purchases Directly from the Investee
• Investee Corporation With Preferred Stock
• Discontinued Operations and other Considerations
• Disclosures for Equity Investees
• Testing Goodwill for Impairment
• Chapter 3: An Introduction to Consolidated Financial Statements
• Business Combinations Consummated Through Stock Acquisitions
• Consolidated Balance Sheet at Date of Acquisition
• Consolidated Balance Sheets After Acquisition
• Assigning Excess to Identifiable Net Assets and Goodwill
• Consolidated Income Statement
• Push-Down Accounting
• Preparing a Consolidated Balance Sheet Worksheet
• Chapter 4: Consolidation Techniques and Procedures
• Consolidation Under the Equity Method
• Locating Errors
• Excess Assigned to Identifiable Net Assets
• Consolidated Statement of Cash Flows
• Preparing a Consolidation Worksheet
• Appendix A: Trial Balance Workpaper Format
• Consolidation Example—Trial Balance Format and Equity Method
• Appendix B: Preparing Consolidated Statements when Parent Uses Either the Incomplete Equity Method o
• Consolidation Under an Incomplete Equity Method
• Consolidation Under the Cost Method
• Chapter 5: Intercompany Profit Transactions—Inventories
• Intercompany Inventory Transactions
• Downstream and Upstream Sales
• Unrealized Profits From Downstream Sales
• Unrealized Profits From Upstream Sales
• Consolidation Example—Intercompany Profits From Downstream Sales
• Consolidation Example—Intercompany Profits From Upstream Sales
• Appendix: SEC Influence on Accounting
• The 1933 Securities Act
• The Securities Exchange Act of 1934
• The Sarbanes–Oxley Act
• The Registration Statement for Security Issues
• The Integrated Disclosure System
• Sec Developments
• Chapter 6: Intercompany Profit Transactions—Plant Assets
• Intercompany Profits on Nondepreciable Plant Assets
• Intercompany Profits on Depreciable Plant Assets
• Plant Assets Sold at other than Fair Value
• Consolidation Example—Upstream and Downstream Sales of Plant Assets
• Inventory Purchased for Use as an Operating Asset
• Chapter 7: Intercompany Profit Transactions—Bonds
• Intercompany Bond Transactions
• Constructive Gains and Losses on Intercompany Bonds
• Parent Bonds Purchased by Subsidiary
• Parent Purchases Subsidiary Bonds
• Chapter 8: Consolidations—Changes in Ownership Interests
• Acquisitions During an Accounting Period
• Piecemeal Acquisitions
• Sale of Ownership Interests
• Changes in Ownership Interests from Subsidiary Stock Transactions
• Stock Dividends and Stock Splits by a Subsidiary
• Chapter 9: Indirect and Mutual Holdings
• Affiliation Structures
• Indirect Holdings—Father-Son-Grandson Structure
• Indirect Holdings—Connecting Affiliates Structure
• Mutual Holdings—Parent Stock Held by Subsidiary
• Subsidiary Stock Mutually Held
• Chapter 10: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Tax
• Subsidiaries with Preferred Stock Outstanding
• Parent and Consolidated Earnings Per Share
• Subsidiary With Convertible Preferred Stock
• Subsidiary With Options and Convertible Bonds
• Income Taxes of Consolidated Entities
• Income Tax Allocation
• Separate-Company Tax Returns with Intercompany Gain
• Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures
• Business Combinations
• Financial Statement Disclosures for Income Taxes
• Chapter 11: Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
• Comparison of Consolidation Theories
• Illustration—Consolidation Under Parent-Company and Entity Theories
• Push-Down Accounting and other Basis Considerations
• Joint Ventures
• Accounting for Variable Interest Entities
• Chapter 12: Derivatives and Foreign Currency: Concepts and Common Transactions
• Derivatives
• Foreign Exchange Concepts and Definitions
• Foreign Currency Transactions other than Forward Contracts
• Chapter 13: Accounting for Derivatives and Hedging Activities
• Accounting for Derivative Instruments and Hedging Activities
• Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair-Value Hedge Accounting Using Int
• Foreign Currency Derivatives and Hedging Activities
• Chapter 14: Foreign Currency Financial Statements
• Objectives of Translation and the Functional Currency Concept
• Application of the Functional Currency Concept
• Illustration: Translation
• Illustration: Remeasurement
• Hedging a Net Investment in a Foreign Entity
• Chapter 15: Segment and Interim Financial Reporting
• Segment Reporting
• Interim Financial Reporting
• Guidelines for Preparing Interim Statements
• Chapter 16: Partnerships—Formation, Operations, and Changes in Ownership Interests
• Nature of Partnerships
• Initial Investments in a Partnership
• Additional Investments and Withdrawals
• Partnership Operations
• Profit- and Loss-Sharing Agreements
• Changes in Partnership Interests
• Purchase of an Interest from Existing Partners
• Investing in an Existing Partnership
• Dissociation of a Continuing Partnership Through Death or Retirement
• Limited Partnerships
• Chapter 17: Partnership Liquidation
• The Liquidation Process
• Safe Payments to Partners
• Installment Liquidations
• Cash Distribution Plans
• Insolvent Partners and Partnerships
• Chapter 18: Corporate Liquidations and Reorganizations
• Bankruptcy Reform Act of 1978
• Liquidation
• Illustration of a Liquidation Case
• Reorganization
• Financial Reporting During Reorganization
• Financial Reporting for the Emerging Company
• Illustration of a Reorganization Case
• Chapter 19: An Introduction to Accounting for State and Local Governmental Units
• Historical Development of Accounting Principles for State and Local Governmental Units
• Overview of Basic Governmental Accounting Models and Principles
• The Financial Reporting Entity
• Comprehensive Annual Financial Report
• Chapter 20: Accounting for State and Local Governmental Units—Governmental Funds
• Recent Changes to Governmental Fund Accounting
• The General Fund
• Accounting for the General Fund
• Permanent Funds
• Capital Projects Funds
• Special Assessment Activities
• Debt Service Funds
• Accounting for the Debt Service Fund
• Governmental Fund Financial Statements
• Preparing the Government-wide Financial Statements
• Chapter 21: Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds
• Proprietary Funds
• Internal Service Funds
• Enterprise Funds
• Proprietary Fund Financial Statements
• Fiduciary Funds
• Preparing the Government-wide Financial Statements
• Required Proprietary Fund Note Disclosures
• Chapter 22: Accounting for Not-for-Profit Organizations
• The Nature of Not-for-Profit Organizations
• Not-for-Profit Accounting Principles
• Voluntary Health and Welfare Organizations
• “Other” Not-for-Profit Organizations
• Nongovernmental Not-for-Profit Hospitals and other Health Care Organizations
• Private Not-for-Profit Colleges and Universities
• Chapter 23: Estates and Trusts
• Creation of an Estate
• Probate Proceedings
• Administration of the Estate
• Accounting for the Estate
• Illustration of Estate Accounting
• Accounting for Trusts
• Estate Taxation
• Glossary
• Index
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