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  <titleInfo>
    <title>Advanced accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hoyle, Joe B.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Schaefer, Thomas F.</namePart>
  </name>
  <name type="personal">
    <namePart>Doupnik, Timothy S.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>McGraw Hill</publisher>
    <dateIssued>c1998</dateIssued>
    <edition>5th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv, 916p.: 28cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: The Equity method of accounting for investments -- Consolidation of financial information -- Consolidations-subsequent to the date of aquisition -- Consolidated financial statements-intercompany asset transactions -- Intercompany debt and other consolidation issues -- Ownership patterns and income taxes -- Branch and consignment accounting -- Foreign currency transactions and hedging foreign exchange risk -- Translation of foreign currency financial statements -- Worldwide accounting diversity and international standards -- Reporting disaggregated information -- Accounting for legal reorganizations and liquidations -- Partnerships: Formation and operation -- Partnerships: termination and liquidation -- Accounting for state and local governments (part one) -- Accounting for state and local government-owned colleges and universities -- Accounting and reporting for private not-for-profit organizations -- Accounting  for estates and trusts -- Financial reporting and the securities and exchanges commission.</tableOfContents>
  <note type="statement of responsibility">Joe B. Hoyle, Thomas F. Schaefer and Timothy S. Doupnik.</note>
  <note>Includes index</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.H85</classification>
  <identifier type="isbn">0256181500</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120605</recordCreationDate>
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