TY  - BOOK
AU  - Fischer,Paul M.
AU  - Taylor,William James
AU  - Cheng,Rita H.
TI  - Advanced accounting.
SN  - 0324058780 (alk. paper)
AV  - HF5635.F5389 
U1  - 657/.046 21
PY  - 2002///
CY  - Mason, Ohio
PB  - South-Western/Thomson Learning
KW  - Accounting
N1  - Includes index; Contents: 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
ER  -