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Part One: 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.
4.Intercompany Transactions: Merchandise, Plant Assets, and Notes.
5.Intercompany Bonds, Cash Flows, EPS and Unconsolidated Investments. Special
Appendix: Analysis of FASB Exposure Drafts for Business Combinations by Impact on
Chapters 1-5.
Part Two: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS.
6.Foreign Currency Transactions.
7.Translation of Foreign Financial Statements.
Part Three: PARTNERSHIPS.
8.Partnerships: Characteristics, Formation, and Accounting for Activities.
9.Partnerships: Ownership Changes and Liquidations.
Part Four: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING.
10.Governmental Accounting: The General Fund and the Account Groups (including: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds).
11.Financial Reporting Issues.
12.Accounting for Private Not-for-Profit Organizations (including Colleges and Universities and Health Care Organizations).
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