02361cam a22002414a 45000010009000000050017000090080041000260100017000670200028000840400018001120420008001300500017001380820017001551000021001722450091001932600059002843000085003435000020004285051585004486500016020337000027020497000043020761248446920210414113955.0010727s2002    ohua          001 0 eng    a  2001049323  a0324058780 (alk. paper)  aDLCcDLCdDLC  apcc00aHF5635.F538900a657/.0462211 aFischer, Paul M.10aAdvanced accounting. /cPaul Marcus Fischer, William James Taylor, Rita Hartung Cheng.  aMason, Ohio :bSouth-Western/Thomson Learning,cc2002.  a1 v. (various pagings) :bill. ;c29 cm. +e1 computer optical disc ( 4 3/4 in.)  aIncludes index.  aContents: Combined corporate entities and consolidations: Business combinations: America's most popular business activity, bringing an end to the controversy -- Consolidated statements: date of acquisition -- Consolidated statements: subsequent to acquisition -- Special appendix 1: possible new consolidation procedures-goodwill -- Intercompany transactions: merchandise, plant asset and notes -- Intercompany transactions: bonds and leases -- Cash flow, EPS, taxation and unconsolidated investments -- Special issues in accounting for an investment in a subsidiary -- Subsidiary equity transaction; indirect and mutual holdings -- Special appendix 2: leverage buyouts -- Multinational accounting and other reporting concerns: The International accounting environmet -- Foreign currency transactions -- Translation of foreign financial statements -- Interim reporting and disclosures about segments of an enterprise -- Partneships: Partnerships: characteristics, formation and accounting for activities -- Partnerships: ownership change and liquidation -- Governmental and non-for-profit accounting: Governmental accounting: the general fund and the account groups -- Governmental accounting: other governmental funds, proprietary funds and fiduciary funds -- Financial reporting issues -- Accounting for private not-for-profit organizations -- Accounting for not-for-profit colleges and universities and health care organizations -- Fduciary accounting: estates and trust: their nature and the accountant's role -- Debt restructuring, corporate reorganizations and liquidaitons. 0aAccounting.1 aTaylor, William James.1 aCheng, Rita H.q(Rita Hartung),d1952-