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Product Details:
Language: English
ISBN-10: 0132928930
ISBN-13: 978-0132928939
ISBN-13: 9780132928939
Table of Content:
Chapter 1: Setting the Stage
Chapter 2: Intercorporate Equity Investments: An Introduction
Appendix 2A: Changes in Share Ownership
Chapter 3: Business Combinations
Appendix 3A: Income Tax Allocation
Chapter 4: Wholly Owned Subsidiaries: Reporting Subsequent Acquisitions
Chapter 5: Consolidation of Non-Wholly Owned Subsidiaries
Appendix 5A: Step Purchases
Appendix 5B: Decreases in Ownership Interest
Chapter 6: Subsequent-Year Consolidations: General Approach
Appendix 6A: Preferred and Restricted Shares of Investee Corporation
Appendix 6B: Intercompany Bond Holdings
Chapter 7: Segment and Interim Reporting
Chapter 8: Foreign Currency Transactions and Hedges
Chapter 9: Reporting Foreign Operations
Chapter 10: Financial Reporting for Not-for-Profit Organizations
Appendix 10A: Fund Accounting
Chapter 11: Public Sector Financial Reporting
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