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Table of Contents

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Program Details

Chapter 1: The Equity Method of Accounting for Investments

Chapter 2: Consolidation of Financial Information

Chapter 3: Consolidations - Subsequent to the Date of Acquisition

Chapter 4: Consolidated Financial Statements and Outside Ownership

Chapter 5: Consolidated Financial Statements - Intra - Entity Asset Transactions

Chapter 6: Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues

Chapter 7: Foreign Currency Transactions and Hedging Foreign Exchange Risk

Chapter 8: Translation of Foreign Currency Financial Statements

Chapter 9: Partnerships: Formation and Operation

Chapter 10: Partnerships: Termination and Liquidation

Chapter 11: Accounting for State and Local Governments, Part I

Chapter 12: Accounting for State and Local Governments, Part II