TABLE OF CONTENTS Ch. 1 The Equity Method of Accounting for I nvestments Ch. 2 Consolidation of Financial Information Ch. 3 Consolidations—Subsequent to the Date of Acquisition Ch. 4 Consolidated Financial Statements and Outside Ownership Ch. 5 Consolidated Financial Statements — Intra-Entity Asset Transactions Ch. 6 Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues Ch. 7 Consolidated Financial Statements — Ownership Patterns and Income Taxes Ch. 8 Segment and Interim Reporting Ch. 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk Ch. 10 Translation of Foreign Currency Financial Statements Ch. 11 Worldwide Accounting Diversity and International Standards Ch. 12 Financial Reporting and the Securities and Exchange Commission Ch. 13 Accounting for Legal Reorganizations and Liquidations Ch. 14 Partnerships: Formation and Operation Ch. 15 Partnerships: Termination and Liquidation Ch. 16 Accounting for State and Local Governments (Part 1) Ch. 17 Accounting for State and Local Governments (Part 2) Ch. 18 Accounting and Reporting for Private Not-for-Profit Entities Ch. 19 Accounting for Estates and Trusts