目录
1.Intercorporate Acquisitions and Investments in Other Entities 1
2.Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential 46
3.The Reporting Entity and the Consolidation of less-than-Wholly-Owned
Subsidiaries with No Differential 95
4.Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value 136
5.Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value 189
6.Intercompany Inventory Transactions 236
7.Intercompany Transfers of Services and Noncurrent Assets 298
8.Intercompany Indebtedness 374
9.Consolidation Ownership Issues 452
10.Additional Consolidation Reporting Issues 503
11.Multinational Accounting: Foreign Currency Transactions and Financial Instruments 548
12.Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements 621
13.Segment and Interim Reporting 683
14.SEC Reporting 730
15.Partnerships: Formation, Operation, and Changes in Membership 758
Partnerships: Liquidation 811
16.Governmental Entities: Introduction and General Fund Accounting 849
17.Governmental Entities: Special Funds and Governmentwide Financial Statements 907
18.Not-for-Profit Entities 973
19.Corporations in Financial Difficulty 1043
INDEX 1077