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Table of Contents

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Program Details

Ch. 1 The Equity Method of Accounting for Investments

Ch. 2 Consolidation of Financial Information

Ch. 3 Consolidations - Subsequent to the Date of Acquisition

Ch. 4 Consolidated Financial Statements and Outside Ownership

Ch. 5 Consolidated Financial Statements – Intra-Entity Asset Transactions

Ch. 6 Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues

Ch. 7 Consolidated Financial Statements - Ownership Patterns and Income Taxes

Ch. 8 Segment and Interim Reporting

Ch. 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk

Ch. 10 Translation of Foreign Currency Financial Statements

Ch. 11 Worldwide Accounting Diversity and International Accounting Standards

Ch. 12 Financial Reporting and the Securities and Exchange Commission

Ch. 13 Accounting for Legal Reorganizations and Liquidations

Ch. 14 Partnerships: Formation and Operation

Ch. 15 Partnerships: Termination and Liquidation

Ch. 16 Accounting for State and Local Governments, Part I

Ch. 17 Accounting for State and Local Governments, Part II

Ch. 18 Accounting and Reporting for Private Not-for-Profit Organizations

Ch. 19 Accounting for Estates and Trusts