| Preface | |
| Ethical Issues in Advanced Accounting | p. 1 |
| Institute of Management Accountants Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management | p. 9 |
| FEI Code of Ethics | p. 11 |
| AICPA Code of Professional Conduct | p. 11 |
| Council Resolution Designation Bodies to Promulgate Technical Standards | p. 20 |
| Council Resolution Concerning Rules 505 - Form of Organization and Name | p. 22 |
| Accounting for Partnerships and Branches | |
| Partnerships: Organization and Operation | p. 29 |
| Partnership Liquidation and Incorporation; Joint Ventures | p. 81 |
| Accounting for Branches; Combined Financial Statements | p. 127 |
| Business Combinations and Consolidated Financial Statements | |
| Business Combinations | p. 170 |
| Consolidated Financial Statements: On Date of Purchase-Type Business Combination | p. 232 |
| Consolidated Financial Statements: Subsequent to Date of Purchase-Type Business Combination | p. 285 |
| Cost Method for Partially Owned Purchased Subsidiary | p. 316 |
| Consolidated Financial Statements: Intercompany Transactions | p. 347 |
| Consolidated Financial Statements: Income Taxes, Cash Flows, and Installment Acquisitions | p. 407 |
| Consolidated Financial Statements: Special Problems | p. 451 |
| Consolidated Financial Statements: Pooling-Type Business Combination | p. 498 |
| International Accounting | |
| International Accounting Standards; Accounting for Foreign Currency Transactions | p. 538 |
| Translation of Foreign Currency Financial Statements | p. 564 |
| Segments; Interim Report; Reporting for the SEC | p. 600 |
| Excerpts from 1997 Annual Report of The McGraw-Hill Companies, Inc | p. 622 |
| Excerpts from June 30, 1998, Quarterly Report of The McGraw-Hill Companies, Inc | p. 636 |
| Accounting for Fiduciaries | |
| Bankruptcy: Liquidation and Reorganization | p. 660 |
| Estates and Trusts | p. 690 |
| Accounting for Nonbusines Organizations | |
| Nonprofit Organizations | p. 722 |
| Excerpts from the 1998 Financial Report of the California Society of Certified Public Accountants and California Certified Public Accountants Education Foundation | p. 739 |
| Government Entities: General Fund | p. 769 |
| Governmental Entities: Other Governmental Funds and Account Groups | p. 805 |
| Governmental Entities: Proprietary Funds, Fiduciary Funds, and Comprehensive Annual Financial Report | p. 835 |
| Glossary | p. 867 |
| Index | p. 878 |
| Table of Contents provided by Blackwell. All Rights Reserved. |