Pt. 1. Combined corporate entities and consolidations -- Ch. 1. Business combinations : America's most popular business activity, bringing an end to the controversy -- Ch. 2. Consolidated statements : date of acquisition -- Ch. 3. Consolidated statements : subsequent to acquisition -- Ch. 4. Intercompany transactions : merchandise, plant assets, and notes -- Ch. 5. Intercompany bonds, cash flow, EPS, and unconsolidated investments -- Pt. 2. Multinational accounting and other reporting concerns -- Ch. 6. Foreign currency transactions -- Ch. 7. Translation of foreign financial statements -- Pt. 3. Partnerships -- Ch. 8. Partnerships : characteristics, formation, and accounting for activities -- Ch. 9. Partnerships : ownership changes and liquidations -- Pt. 4. Governmental and not-for-profit accounting -- Ch. 10. Governmental accounting : the general fund and the account groups (including other governmental funds, proprietary funds, and fiduciary funds)

Ch. 11. Financial reporting issues -- Ch. 12. Accounting for private not-for-profit organizations (including colleges and universities and health care organizations)