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