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Introduction to Business Combinations.
Methods of Accounting for Business Combinations.
Consolidated Financial Statements - Date of Acquisition.
Consolidated Financial Statements After Acquisition.
Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value.
Elimination of Unrealized Profit in Intercompany Sales of Inventory.
Elimination of Unrealized Gains and Losses on Intercompany Sales of Property and Equipment.
Changes in Ownership Interest.
Indirect Ownership and Reciprocal Stockholdings.
Consolidated Financial Statements - Miscellaneous Topics.
Alternative Concepts of Consolidated Financial Statements.
ACCOUNTING IN THE INTERNATIONAL MARKETPLACE.
Issues in International Accounting.
Accounting for Foreign Currency Transactions.
The Translations of Financial Statements of Foreign Affiliates.
Reporting for Segments and Interim Financial Periods.
Partnerships: Formation, Operation, and Ownership Changes.
FUND AND NONPROFIT ACCOUNTING.
Introduction to Fund Accounting.
Introduction to Accounting for State and Local Governmental Units.
Accounting for Nongovernment Nonbusiness Organizations: Healthcare, Colleges and Universities, and Other Healthcare Organizations.