Introduction to business combinations and the conceptual framework
Accounting for business combinations
Consolidated financial statements date of acquisition
Consolidated financial statements after acquisition
Allocation and depreciation of differences between implied and book values
Elimination of unrealized profit on intercompany sales of inventory
Elimination of unrealized gains or losses on intercompany sales of property and equipment
Changes in ownership interest
Intercompany bond holdings and miscellaneous topics-consolidated financial statements
Insolvency-liquidation and reorganization
International financial reporting standards
Accounting for foreign currency transactions and hedging foreign exchange risk
Translation of financial statement of foreign affiliates
Reporting for segments and for interim financial periods
Partnerships: formation, operation, and ownership changes
Partnerships liquidation
Introduction to fund accounting
Introduction to accounting for state and local governmental units
Accounting for nongovernment nonbusiness organizations: colleges and universities, hospitals and other health care organizations