Includes bibliographical references and index

Chapter 1 Business combinations page 25-48 -- Chapter 2 Stock investments-investor accounting and reporting page 49-84 -- Chapter 3 An introduction to consolidated financial statements page 85-120 -- Chapter 4 Consolidation techniques and procedures page 121-166 -- Chapter 5 Intercompany profit transactions-inventories page 167-206 -- Chapter 6 Intercompany profit transactions-plant assets page 207-238 -- Chapter 7 Intercompany profit transactions-bonds page 239-266 -- Chapter 8 Consolidations-changes in ownership interests page 267-296 -- Chapter 9 Indirect and mutual holdings page 297-330 -- Chapter 10 Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation page 331-380 -- Chapter 11 Consolidation theories, push-down accounting, and corporate joint ventures page 381-420 -- Chapter 12 Derivatives and foreign currency: Concepts and common transactions page 421-438

Chapter 13 Accounting for derivatives and hedging activities page 439-472 -- Chapter 14 Foreign currency financial statements page 473-506 -- Chapter 15 Segment and interim financial reporting page 507-532 -- Chapter 16 Partnerships-formation, operations, and changes in ownership interests page 533-568 -- Chapter 17 Partnership liquidation page 569-598 -- Chapter 18 Corporate liquidations and reorganizations page 599-632 -- Chapter 19 An introduction to accounting for state and local governmental units page 633-670 -- Chapter 20 Accounting for state and local governmental units-governmental funds page 671-718 -- Chapter 21 Accounting for state and local governmental units-proprietary and fiduciary funds page 719-744 -- Chapter 22 Accounting for not-for-profit organizations page 745-780 -- Chapter 23 Estates and trusts page 781-798