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Table of Contents of Consolidated Financial Reporting

Series Editor’s Preface

Part A: Fundamentals of Group Accounting
1. Introduction
2. The Nature of Group Financial Statements
3. Business Combinations: Changes in Group Composition

Part B: Consolidating the Major Financial Statements
4. Consolidated Balance Sheets under Acquisition Accounting
5. Fair Values and Goodwill: Alignment Adjustments (1)
6. Intra-group Transactions and Distributions: Alignment Adjustments (2)
7. Consolidated Profit and Loss: Reporting Financial Performance (1)
8. Reporting Financial Performance (2)
9. Consolidated Cash Flow Statements

Part C: Other Issues in Group Accounting
10. Other Group Relationships
11. Foreign Currency Translation
12. Segment Reporting/Unresolved Issues in Consolidation

Abbreviated Solutions
Author Index
General Index