Includes bibliographical references and index.

Table of contents

1. Business combination.
2. Stock investment.
3. An introduction to consolidated financial statements.
4. Consolidation techniques and procedures.
5. Inter company profit transactions-inventories
6. Inter company profit transactions-plant assets
7. Inter company profit transactions-bonds
8. Consolidations - changes in ownership interests
9. Indirect and mutual holdings
10. Subsidiary preferred stock, consolidated earnings per share, and consolidated income tax
11. Consolidated theories, push-down accounting, and corporate joint ventures
12. Derivatives and foreign currency transactions
13. Foreign currency financial statements
14. segment and interim financial reporting
15. Partnerships - formations, operations and changes in ownership interests.
16. Partnership liquidation
17. Corporate liquidations and reorganizations
18. An introduction to accounting for state and local government units
19. An introduction to accounting for state and local government units - government funds
20. An introduction to accounting for state and local government units- proprietary and fiduciary funds
21. Accounting for Not-for-Profit organizations
22. Estates and trusts.