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Chapter 1: Intercorporate Acquisitions and Investments in Other Entities
Chapter 2: Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
Chapter 3: The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
Chapter 4: Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
Chapter 5: Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value
Chapter 6: Intercompany Inventory Transactions
Chapter 7: Intercompany Transfers of Services and Noncurrent Assets
Chapter 8: Intercompany Indebtedness
Chapter 9: Consolidation Ownership Issues
Chapter 10: Additional Consolidation Reporting Issues
Chapter 11: Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Chapter 12: Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Chapter 13: Segment and Interim Reporting
Chapter 14: SEC Reporting
Chapter 15: Partnerships: Formation, Operation, and
Changes in Membership
Chapter 16: Partnerships: Liquidation
Chapter 17: Governmental Entities: Introduction and General Fund Accounting
Chapter 18: Governmental Entities: Special Funds and Governmentwide Financial Statements
Chapter 19: Not-for-Profit Entities
Chapter 20: Corporations in Financial Difficulty
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