Business combinations : new rules for a long-standing business practice -- Consolidated statements : date of acquisition -- Consolidated statements : subsequent to acquisition -- Intercompany transactions : merchandise, plant assets, and notes -- Intercompany transactions : bonds and leases -- Cash flow, EPS, and taxation -- Special issues in accounting for an investment in a subsidiary -- Subsidiary equity transactions, indirect subsidiary ownership, and subsidiary ownership of parent shares -- Special appendix : Accounting for influential investments -- The international accounting environment -- Module : Derivatives and related accounting issues -- Foreign currency transactions -- Translation of foreign financial statements -- Interim reporting and disclosures about segments of an entity -- Partnerships : characteristics, formation, and accounting for activities -- Partnerships : ownership changes and liquidations -- Governmental accounting : the general fund and the account groups -- Governmental accounting : other governmental funds, proprietary funds, and fiduciary funds -- Financial reporting issues -- Accounting for private not-for-profit organizations -- Accounting for not-for-profit colleges and universities and health care organizations -- Estates and trusts : their nature and the accountant's role -- Debt restructuring, corporate reorganizations, and liquidations.