This book has guided students through the complexities of business combinations, con- solidations, and financial reporting for busi- ness enterprises, non-profit organizations, and governments. This book is about more than just technical knowledge. Our goal is to help students develop a professional ap- proach to accounting issues. To help students demonstrate their professional competencies, we offer a variety of cases at the end of each chapter as well as a range of numerical prob- lems.
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