Preface, Multiple-Corporation Entities, Business Combinations, Acquisitions of Stock and Date-of Acquisition Consolidation, The Equity Method and Postacquisition Consolidation, Intercompany Merchandise Transfers, Intercompany Plant Asset Transfers, Intercompany Debt Transactions, Transactions in Subsidiary Common Stock, Consolidation in Complex Enviroments, Reporting Disaggregated Financial Information, Reporting Under New Basis Accounting, Researching Accounting Principles, Restatement of Foreign Financial Statements, Foreign Currency Transactions, Parthnerships: Formation and Operations and Ownership Changes, Parthnerships: Liquidation, Accounting for Branches, Accounting for Governments: Fundamentals and the General Fund, Accounting for Governments Specific Purpose Funds and Account Groups and Annual Financial Reporting, Accounting for Nonprofit Organizations, Index.