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— Intercompany Asset Transactions

Chapter 6: Variable Interest Entities, Intercompany 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 Organizations

Chapter 19: Accounting for Estates and Trusts