Lecture Notes on Advanced Financial Accounting, 10e- Christensen, Cottrell, Baker
高级财务会计教学讲义



主要内容：

1 Intercorporate Acquisitions and Investments in Other Entities 1
2Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3 The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
4Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
5Consolidation of Less-than-Wholly-
Owned Subsidiaries Acquired at More than Book Value
6Intercompany Inventory Transactions
7Intercompany Transfers of Noncurrent Assets and Services  8.Intercompany Indebtedness
9 Consolidation Ownership Issues
10Additional Consolidation Reporting Issues

11Multinational Accounting:Foreign Currency Transactions and Financial Instruments
12Multinational Accounting:Issues in Financial Reporting and Translation of Foreign Entity Statements
13 Segment and Interim Reporting
14 SEC Reporting
15Partnerships:Formation,Operation,and Changes in Membership
16 Partnerships:Liquidation
17．Governmental Entities:Introduction and General Fund Accounting
18。Governmental Entities:Special Funds and Government-wide Financial Statements
19．Not-for-Profit Entities
20．Corporations in Financial Difficulty