Includes index

Contents: The Equity method of accounting for investments -- Consolidation of financial information -- Consolidations-subsequent to the date of aquisition -- Consolidated financial statements-intercompany asset transactions -- Intercompany debt and other consolidation issues -- Ownership patterns and income taxes -- Branch and consignment accounting -- Foreign currency transactions and hedging foreign exchange risk -- Translation of foreign currency financial statements -- Worldwide accounting diversity and international standards -- Reporting disaggregated information -- Accounting for legal reorganizations and liquidations -- Partnerships: Formation and operation -- Partnerships: termination and liquidation -- Accounting for state and local governments (part one) -- Accounting for state and local government-owned colleges and universities -- Accounting and reporting for private not-for-profit organizations -- Accounting for estates and trusts -- Financial reporting and the securities and exchanges commission.