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| Combined Corporate Entities and Consolidations | |
| Business Combinations: New Rules for a Long-Standing Business Practice | p. 3 |
| Consolidated Statements: Date of Acquisition | p. 57 |
| Consolidated Statements: Subsequent to Acquisition | p. 115 |
| Intercompany Transactions: Merchandise, Plant Assets, and Notes | p. 199 |
| Intercompany Transactions: Bonds and Leases | p. 261 |
| Cash Flow, EPS, and Taxation | ... MOREp. 321 |
| Special Issues in Accounting for an Investment in a Subsidiary | p. 371 |
| Subsidiary Equity Transactions; Indirect and Mutual Holdings | p. 431 |
| Multinational Accounting and Other Reporting Concerns | |
| The International Accounting Environment | p. 503 |
| Foreign Currency Transactions | p. 557 |
| Translation of Foreign Financial Statements | p. 605 |
| Interim Reporting and Disclosures about Segments of an Enterprise | p. 669 |
| Partnerships | |
| Partnerships: Characteristics, Formation, and Accounting for Activities | p. 715 |
| Partnerships: Ownership Changes and Liquidations | p. 739 |
| Governmental and Not-for-Profit Accounting | |
| Governmental Accounting: The General Fund and the Account Groups | p. 779 |
| Governmental Accounting: Other Governmental Funds, Proprietary-Funds, and Fiduciary Funds | p. 841 |
| Financial Reporting Issues | p. 903 |
| Accounting for Private Not-for-Profit Organizations | p. 951 |
| Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations | p. 991 |
| Fiduciary Accounting | |
| Estates and Trusts: Their Nature and the Accountant's Role | p. 1047 |
| Debt Restructuring, Corporate Reorganizations, and Liquidations | p. 1077 |
| Index | p. 1141 |
| Table of Contents provided by Blackwell. All Rights Reserved. |