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Modern advanced accounting

E. John Larsen

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Abstract

PART I: 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: COMBINED 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: Goverrmental Entities: General Fund Chapter 13: Governmental Entities: Other Goverrmental 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.

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PART I: 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: COMBINED 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: Goverrmental Entities: General Fund Chapter 13: Governmental Entities: Other Goverrmental 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.

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PART I: 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: COMBINED 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: Goverrmental Entities: General Fund Chapter 13: Governmental Entities: Other Goverrmental 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.

Key concepts: Accounting, Business, Fiduciary, Accounting standard, Interim, Balance sheet, Financial accounting, Bankruptcy

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