Contabilidad Avanzada – Paul Fischer, William Taylor – 8va Edición

PART 1 - COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS

1. Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy.

2. Consolidated Statements: Date of Acquisition.

3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures – Goodwill.

4. Intercompany Transactions: Merchandise, PlantAssets, and Notes.

5. Intercompany Transactions: Bonds and Leases.

6. Cash Flow, EPS, Taxation, and Unconsolidated Investments.

7. Special Issues in Accounting for an Investment in a Subsidiary.

8. Subsidiary Equity Transactions; Indirect and Mutual Holdings. Special Appendix 2. Leveraged Buyouts.

PART 2 - MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS

9. The International Accounting Environment Module: Derivatives and Related Accounting Issues.

10. Foreign Currency Transactions.

11. Translation of Foreign Financial Statements.

12. Interim Reporting and Disclosures about Segments of an Enterprise.

PART 3 - PARTNERSHIPS

13. Partnerships: Characteristics, Formation, and Accounting for Activities.

14. Partnerships: Ownership Changes and Liquidations.

PART 4 - GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

15. Governmental Accounting: The General Fund and the Account Groups.

16. Governmental Accounting: Other Governmental Funds, Proprietary and Fiduciary Funds.

17. Financial Reporting Issues.

18. Accounting for Private Not-for-Profit Organizations.

19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.

PART 5 - FIDUCIARY ACCOUNTING

20. Estates and Trusts: Their Nature and the Accountant's Role.

21. Debt Restructuring, Corporate Reorganizations, and Liquidations.