Table of contents:
1. Business Combinations: New Rules for a Long-Standing Business Practice.
2. Consolidated Statements: Date of Acquisition.
3. Consolidated Statements: Subsequent to Acquisition.
4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.
5. Intercompany Transactions: Bonds and Leases.
6. Cash Flows, EPS, and Taxation.
7. Special Issues in Accounting for an Investment in a Subsidiary.
8. Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares. Appendix: Accounting for Influential Investments.
9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues.
10. Foreign Currency Transactions.
11. Translation of Foreign Financial Statements.
12. Interim Reporting and Disclosures about Segments of an Enterprise.
13. Partnerships: Characteristics, Formation, and Accounting for Activities.
14. Partnerships: Ownership Changes and Liquidations.
15. Governmental Accounting: The General Fund and the Account Groups.
16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds.
17. Financial Reporting Issues.
18. Accounting for Private Not-for-Profit Organizations.
19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.
20. Estates and Trusts: Their Nature and the Accountant’s Role.
21. Debt Restructuring, Corporate Reorganizations, and Liquidations.