Advanced accounting / Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik.

Includes bibliographical references and index.

1. The Equity Method of Accounting for Investments -- 2. Consolidation of Financial Information -- 3. Consolidations - Subsequent to the Date of Acquisition -- 4. Consolidated Financial Statements and Outside Ownership -- 5. Consolidated Financial Statements - Intercompany Asset Transactions -- 6. Intercompany Debt and Other Consolidation Issues -- 7. Ownership Patterns and Income Taxes -- 8. Branch and Consignment Accounting -- 9. Foreign Currency Transactions and Hedging Foreign Exchange Risk -- 10. Translation of Foreign Currency Financial Statements -- 11. Worldwide Accounting Diversity and International Standards -- 12. Reporting Disaggregated Information -- 13. Accounting for Legal Reorganizations and Liquidations -- 14. Partnerships: Formation and Operation -- 15. Partnerships: Termination and Liquidation -- 16. Accounting for State and Local Governments (Part One) -- 17. Accounting for State and Local Governments (Part Two) --

18. Accounting for Government-Owned Colleges and Universities -- 19. Accounting and Reporting for Private Not-for-Profit Organizations -- 20. Accounting for Estates and Trusts -- 21. Financial Reporting and the Securities and Exchange Commission.