v. 2. Separate financial statements -- Business combinations -- Consolidated financial statements

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1. Accounting in context --2. The purpose of accounting --3. The practice of accounting --4. The

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v. 2. Separate financial statements -- Business combinations -- Consolidated financial statements

: Introduction to Part I; 1. A guided tour of the financial statements; 2. The need for financial information; 3

1. Accounting assumptions and facts -- 2. The growth of standard setting and the International