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Consolidation: Less Than 100% Ownership
- Record consolidation and elimination journal entries under conditions of less than 100% ownership and economic unit, parent company, and proportionate consolidation concepts.
- Prepare consolidating worksheets under conditions of less than 100% ownership.
- Record upstream and downstream intercompany transaction journal entries.
- Calculate consolidated earnings per share.
- Prepare consolidated statements of cash flows.
Accounting for Investments
- Explain the cost and equity methods of accounting for investments.
- Distinguish between the cost method and the equity method of accounting.
- Describe the role of the International Accounting Standards Board.
Foreign Currency Transactions and Translations
- Record foreign currency transactions.
- Prepare financial statements translated from foreign currency.
Consolidation: 100% Ownership
- Record consolidation and elimination journal entries under conditions of 100% ownership.
- Prepare consolidating financial statements under conditions of 100% ownership.
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