Advanced accounting / Paul M. Fischer, William James Taylor, J. Arthur Leer.

Part one: Accounting theory and income presentation
Chapter 1. Accounting theory and standard setting
Chapter 2. Income presentation and the disclosure of earnings per share

Part two: Combined corporate entities and consolidation
Chapter 3. Introduction to business combinations
Chapter 4. Consolidated statements at the date of acquisition
Chapter 5. Consolidated statements subsequent to acquisition
Chapter 6. Intercompany transactions: Merchandise, plant assets, and notes
Chapter 7. Intercompany transactions: bonds and lases
Chapter 8. Special issues in accounting for an investment in a subsidiary
Chapter 9. Subsidiary equity transactions; Indirect and mutual holdings
Chapter 10. Special applications of consolidation procedures

Part three: Multinational accounting
Chapter 11. Accounting for foreign currency transactions
Chapter 12. Translation of foreign currency financial statements

Part four: Special reporting concerns
Chapter 13. Interim reporting and segmental data
Chapter 14. The securities and exchange commission

Part five: Partnerships
Chapter 15. Partnerships: Nature, formation and division of income
Chapter 16. Partnership: ownership changes and liquidation
etc...

Includes bibliographical references and index.