1. Business Combinations: New Rules for a Long-Standing Business Practice. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.

5. Intercompany Transactions: Bonds and Leases. 6. Cash Flows, EPS, and Taxation. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares.

Appendix 1: Accounting for Influential Investments. Appendix 2: Variable Interest Entities 9. The International Accounting Environment. Module: Derivatives and Related Accounting Issues. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements.

12. Interim Reporting and Disclosures about Segments of an Enterprise. 13. Partnerships: Characteristics, Formation, and Accounting for Activities. 14. Partnerships: Ownership Changes and Liquidations. 15. Governmental Accounting: The General Fund and the Account Groups.

16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds. 17. Financial Reporting Issues. 18. Accounting for Private Not-for-Profit Organizations. 19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.

20. Estates and Trusts: Their Nature and the Accountant's Role. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations.