Advanced accounting. / 
Daniel L. Jensen ... [et al.]. 
 - 3rd ed. 
 - New York :  McGraw-Hill,  c1994. 
 - xxiii, 1076 p. :  ill. ;  25 cm. 
<br/><br/> "International edition"--T.p. verso.  Rev. ed. of: Advanced accounting / Daniel L. Jensen. 2nd ed. 1988. 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Contents: Multiple-corporation entities: Business combinations from various viewpoints -- Acquisition of stock and date-of acquisition consolidation -- The equitymethod and postacquisition consolidation -- Intercompany merchandise transfers -- Intercompany plant asset transfers -- Intercompany debt transactions -- Transactions -- Transactions in subsidiary common stock -- Consolidation in complex environments -- Reporting disaggregated financial information -- Reporting under new basic accounting -- Researching accounting principles -- Multinational companies : Restatement of foreign financial statements -- Foreign currency transactions -- Partnerships and branches : Partnerships: formation, orientation and ownership changes -- Partnerships: liquidation -- Accounting for branches -- Governmental and nonprofit entities: Accounting for governments: fundamentals and the general fund -- Accounting for governments specific purpose funds, account groups and annual financial reporting -- Accounting for nonprofit organizations. 
<br/><br/><label>ISBN: </label>0070326673 (acidfree paper) 
<br/><br/><label>LCCN: </label>93021688  
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting.<br/>Consolidation and merger of corporations--Accounting.<br/>Financial statements, Consolidated.<br/>International business enterprises--Accounting.<br/>Partnership--Accounting.<br/>Government business enterprises--Accounting.<br/>Nonprofit organizations--Accounting.
<br/><br/><label>LC Class. No.: </label>HF5635.J55  
<br/><br/><label>Dewey Class. No.: </label>657/.046