1.本書根據最新的FASB以及GASB更新章節內容 。
2.以學生容易吸收的方法編寫。每章節特別加強觀念與真實案例的結合，讓學生未來能具備分析真實報表的能力。
3.本書囊括9大綜合範例，涵蓋所有重要章節的運用，並說明合併財務報表如何遵循FASB。
4.每章節的「作者評論」是書中特色之一，穿插在各段落的結尾，讓學生停下來思考目前所學、彙整學到的知識、如何將知識與實務結合。
Chapter1 Accounting for Mergers and Acquisitions
Chapter2 Business Valuation and Other Acquisition Topics
Chapter3 Introduction to Consolidation : The Balance Sheet
Chapter4 Consolidation After Date of Acquisition
Chapter5 Consolidated financial Statements : Intercompany Transactions 1
Chapter6 Consolidated Financial Statements : Intercompany Transactions 2
Chapter7 Consolidated Financial Statements : Special Topics
Chapter8 Bankruptcy and Reorganization
Chapter9 Translating Foreign Currency Financial Statements
Chapter10 Accounting for Foreign Currency Transactions
Chapter11 Derivative Financial Instruments : Futures, Options and Interest Rate Swaps
Chapter12 Accounting and Reporting for Routine Activities of State and Local Government
Chapter13 Accounting for Nonroutine Activities and External Reporting for State and Local Government
Chapter14 Accounting and Reporting by Not-For-Profit Organizations
Chapter15 Partnerships : Formation, Operation, and Expansion
Chapter16 Partnerships : Contraction, Termination, and Liquidation