Ch 1 Business Combinations: New Rules for a Long-Standing Business Practice.
Ch 2 Consolidated Statements: Date of Acquisition.
Ch 3 Consolidated Statements: Subsequent to Acquisition.
Ch 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes.
Ch 5 Intercompany Transactions: Bonds and Leases.
Ch 6 Cash Flows, EPS, and Taxation.
Ch 7 Special Issues in Accounting for an Investment in a Subsidiary.
Ch 8 Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares.
Appendix 1: Accounting for Influential Investments.
Appendix 2: Variable Interest Entities
Ch 9 The International Accounting Environment.
Module: Derivatives and Related Accounting Issues.
Ch10 Foreign Currency Transactions.
Ch11 Translation of Foreign Financial Statements.
Ch12 Interim Reporting and Disclosures about Segments of an Enterprise.
Ch13 Partnerships: Characteristics, Formation, and Accounting for Activities.
Ch14 Partnerships: Ownership Changes and Liquidations.
Ch15 Governmental Accounting: The General Fund and the Account Groups.
Ch16 Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds.
Ch17 Financial Reporting Issues.
Ch18 Accounting for Private Not-for-Profit Organizations.
Ch19 Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.
Ch20 Estates and Trusts: Their Nature and the Accountant’s Role.
Ch21 Debt Restructuring, Corporate Reorganizations, and Liquidations.
