1 Intercorporate Acquisitions and Investments in Other Entities

2 Reporting Intercorporate Interests

3 The Reporting Entity and Consolidated Financial Statements

4 Consolidation of Wholly Owned Subsidiaries

5 Consolidation of Less-than-Wholly Owned Subsidiaries

6 Intercompany Transfers of Services and Noncurrent Assets

7 Intercompany Inventory Transactions

8 Intercompany Indebtedness

9 Consolidation Ownership Issues

10 Additional Consolidation Reporting Issues

11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments

12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements

13 Segment and Interim Reporting

14 SEC Reporting

15 Partnerships: Formation, Operation, and Changes in Membership

16 Partnerships: Liquidation

17 Governmental Entities: Introduction and General Fund Accounting

18 Governmental Entities: Special Funds and Government-wide Financial Statements

19 Not-for-Profit Entities

20 Corporations in Financial Difficulty

INDEX