Corporate expansion and accounting for business combinations -- Reporting intercoporate investments in common stock -- The reporting entity and consolidated financial statement -- Consolidation as of the date of acquisition -- Consolidation following acquisition -- Intercoporate transfers : noncurrent assets -- Intercompany inventory transactions -- Intercompany indebtedness -- Consolidation ownership issues -- Additional consolidation reporting issues -- Multinational accounting : foreign currency transactions and financial instruments -- Multinational accounting : translation of foreign entity statements -- Segment and interim riporting -- SEC reporting -- Partnerships : formation, operation, and changes in membership -- Partnerships : liquidation -- Governmental Entities : introduction and general fund accounting -- Governmental entities : special funds and government-wide financial statements -- Not-for-profit entities -- Corporations in financial difficulty

1. Accounting