PART ONE: FUNDAMENTALS OF GROUP ACCOUNTING Introduction The Nature of Group Financial Statements Business Combinations Changes in Group Composition PART TWO: CONSOLIDATING THE MAJOR FINANCIAL STATEMENTS Consolidated Balance Sheets under Acquisition Accounting Fair Values and Goodwill Alignment Adjustments (1) Intra-Group Transactions and Distributions Alignment Adjustments (2) Consolidated Profit and Loss Reporting Financial Performance (1) Reporting Financial Performance (2) Consolidated Cash Flow Statements PART THREE: OTHER ISSUES IN GROUP ACCOUNTING Other Group Relationships Foreign Currency Translation Segment Reporting/Unresolved Issues in Consolidation
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