Includes index.

Table of Contents

Part 1: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1. Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1: Possible New Consolidation Procedures Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions: Indirect and Mutual Holdings. Special Appendix 2: Leveraged Buyouts. Part 2: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 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. Part 3: PARTNERSHIPS. 13. Partnerships: Characteristics, Formation, and Accounting for Activities. 14. Partnerships: Ownership Changes and Liquidations. Part 4: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. 15. Governmental Accounting: The General Fund and the Account Groups. 16. Governmental Accounting: Other Governmental Funds, Proprietary Fund, 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. Part 5: FIDUCIARY ACCOUNTING. 20. Estates and Trusts: Their Nature and the Accountant's Role. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations Index.