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|Table of Contents||Table of Contents Business Combinations Stock Investments–Investor Accounting and Reporting An Introduction to Consolidated Financial Statements Consolidation Techniques and Procedures Intercompany Profit Transactions–Inventories Intercompany Profit Transactions–Plant Assets Intercompany Profit Transactions–Bonds Consolidations–Changes in Ownership Interests Indirect and Mutual Holdings Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures Derivatives and Foreign Currency: Concepts and Common Transactions Accounting for Derivatives and Hedging Activities Foreign Currency Financial Statements Segment and Interim Financial Reporting Partnerships–Formation, Operations, and Changes in Ownership Interests Partnership Liquidation Corporate Liquidations and Reorganizations An Introduction to Accounting for State and Local Governmental Units Accounting for State and Local Governmental Units–Governmental Funds Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds Accounting for Not-for-Profit Organizations Estates and Trusts|