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Debra C. Jeter, Paul K. Chaney
October 2014, ©2015
Table of Contents
1. Introduction to Business Combinations and the Conceptual Framework
2. Accounting for Business Combinations
3. Consolidated Financial Statements – Date of Acquisition
4. Consolidated Financial Statements After Acquisition
5. Allocation and Depreciation of Differences Between Implied and Book Values
6. Elimination of Unrealized Profit on Intercompany Sales of Inventory
7. Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment
8. Changes in Ownership Interest
9. Intercompany Bond Holdings and Miscellaneous Topics – Consolidated Financial Statements
10. Insolvency – Liquidation and Reorganization
11. International Financial Reporting Standards
12. Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk
13. Translation of Financial Statements of Foreign Affiliates
14. Reporting for Segments and for Interim Financial Periods
15. Partnerships: Formation, Operation and Ownership Changes
16. Partnership Liquidation
17. Introduction to Fund Accounting
18. Introduction to Accounting for State and Local Governmental Units
19. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals, and other Health Care Organizations
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