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: Consolidated Financial Statements—Ownership Patterns and Income Taxes Chapter 8: Segment and Interim Reporting Chapter 9: Foreign Currency Transactions and Hedging Foreign Exchange Risk Chapter 10: Translation of Foreign Currency Financial Statements Chapter 11: Worldwide Accounting Diversity and International Standards Chapter 12: Financial Reporting and the Securities and Exchange Commission Chapter 13: Accounting for Legal Reorganizations and Liquidations Chapter 14: Partnerships: Formation and Operation Chapter 15: Partnerships: Termination and Liquidation Chapter 16: Accounting for State and Local Governments (Part 1) Chapter 17: Accounting for State and Local Governments (Part 2) Chapter 18: Accounting and Reporting for Private Not-for-Profit Entities Chapter 19: Accounting for Estates and Trusts
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