Equity method of accounting for investments -- Consolidation of financial information -- Consolidations-subsequent to the date of acquisition -- Consolidated financial statements and outside ownership -- Consolidated financial statements-intercompany asset transactions -- Variable interest entities, intercompany debt, consolidated statement of cash flows, and other issues -- Consolidated financial statements-ownership patterns and income taxes -- Segment and interim reporting -- Foreign currency transactions and hedging foreign exchange risk -- Translation of foreign currency financial statements -- Worldwide accounting diversity and International Standards -- Financial reporting and the securities and exchange commission -- Accounting for legal reorganizations and liquidations -- Partnerships: formation and operation --Partnerships: termination and liquidation -- Accounting for state and local governments -- Accounting and reporting for private not-for-profit organizations -- Accounting for estates and trusts

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