Consolidated Procedures
　Business Combinations
　Financial Statement Disclosures for Income Taxes
CHAPTER 11　Consolidation Theories, Push-Down Accountina, and Corporate Joint Ventures
　Comparison of Consolidation Theories 226
　Illustration--Consolidation Under Parent-Company and Entity Theories
　Push-Down Accounting and Other Basis Considerations
　Joint Ventures
　Accounting for Variable Interest Entities
CHAPTER 12　Foreign Currency Concepts and Transactions
　Foreign Exchange Concepts and Definitions
　Foreign Currency Transactions Other than Forward Contracts
　FASB Statement No. 133: Accounting for Derivative Instruments and Hedging
　Activities
　Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge
　Accounting Using Interest Rate Swaps
　Foreign Currency Derivatives and Hedging Activities
CHAPTER 13　Foreign Currency Financial Statements
　Objectives of Translation and the Functional Currency Concept
　Application of the Functional Currency Concept
　Hedging a Net Investment in a Foreign Entity
CHAPTER 1 4　Seament and Interim Financial Reporting
　Segment Reporting Under FASB Statement No. 131
　Interim Financial Reporting
　Guidelines for Preparing Interim Statements
CHAPTER 15　Partnarshins—Fnrmation. Ooerations. and Chanaes in Ownership Interests
　Nature of Partnerships
　Initial Investments in a Partnership
　Additional Investments and Withdrawals
　Partnership Operations
　Profit and Loss Sharing Agreements
　Changes in Partnership Interests
　Purchase of an Interest from Existing Partners
　Investing in an Existing Partnership
　Dissolution of a Continuing Partnership Through Death or Retirement
　Limited Partnerships
CHAPTER 16　Partnership Liauidation
　The Liquidation Process
　Safe Payments to Partners
　Installment Liquidations
　Cash Distribution Plans
　Insolvent Partners and Partnerships
CHAPTER 17　Comorate Liauidations and Reorganizations
　Bankruptcy Reform Act of 1978
　Liquidation
　Illustration of a Liquidation Case
　Reorganization
　Financial Reporting During Reorganization
　Financial Reporting for the Emerging Company
Glossary

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