Incluye: Student guide + 1 CD-ROM

Incluye bibliografía.

1. Accounting for mergers, acquisitions, and liquidations: 1. Introduction to business combinations -- 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 cost 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 -- 2. Accounting in the international marketplace: 11. International accounting and the global economy -- 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 -- 3. Partnership accounting: 15. Partnerships: formation, operation, and ownership changes -- 16. Partnership liquidation -- 4. Fund and nonprofit accounting: 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.