作为**会计系列的一部分，本教材覆盖的内容是弹性珠，让老师决定这些课题是否适用于他们的课程。这种创新模块用一种直接的容易理解的方法阐述了商业联合的基本规律和国际会计，逐步地阐述核心课题使学生能够很容易地掌握会计概念和所涉及的步骤。
本教材适用于大学四年级**会计和国际会计课程。

PART1BUSINESS COMBINATLONS1
1 Business Combinations Involving the Merger or Consolidation of Net Asset
The Business and Economic Incentivees for Business Combinations
Types of Business Combinations
Accounting for Business Combinations
Financial Statements in Purchase Combinations
Omprehensive Illustration
Summary
Appendix1: Accounting for Goodwill
Appendix2: Bargain Purchase Acquisitions
Summary
Questions
Exercises
Problems
2 Accounting for Investments in the Common Stock of Affiliates
Accounting fou Acquisitions of Common Stock
A Comparison of the Cost Method and thd Equity Method
3 Consolidated Balance Sheet on the Date of Acquisition The Concept of Consolidation
4 Consolidated Financial Statements
5 Intercompany Transactions in Inventories
6 Intercompany Transactions in Plant Assets
7 Business Combinations Using the Pooling of Interests Methood
PART 2 FOREIGN EXCHANGE AND TRANSLALON
8 International Accounting-Foreign Currency Concepts and Transactions
9 Translation of Foreign Currency Financial Statements
Index