Essentials of advanced financial accounting / Richard E. Baker, Theodore E. Christensen, David M. Cottrell ; with contributions from Valdean C. Lembke, Thomas E. King, Cynthia G. Jeffrey

Includes index.

Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and consolidation of less-than-wholly-owned subsidiaries with no differential -- Consolidation of wholly owned subsidiaries acquired at more than book value -- Consolidation of less-than-wholly-owned subsidiaries acquired at more than book value -- Intercompany inventory transactions -- Intercompany transfers of services and noncurrent assets -- Multinational accounting: foreign currency transactions and financial instruments -- Multinational accounting : issues in financial reporting and translation of foreign entity statements -- Partnerships: formation, operation, and changes in membership -- Partnerships : liquidation -- Governmental entities : introduction and general fund accounting.