02134pam a2200313 a 450000100070000000500170000700800410002401000170006502000320008204000180011405000160013208200170014824500590016525000120022426000370023630000370027350000410031050000710035150400510042250510400047365000160151365000580152965000400158765000520162765000290167965000490170865000410175770000220179863471520210414113957.0930609s1994    nyua     b    001 0 eng    a   93021688   a0070326673 (acidfree paper)  aDLCcDLCdDLC00aHF5635.J55 00a657/.04622000aAdvanced accounting. /cDaniel L. Jensen ... [et al.].  a3rd ed.  aNew York :bMcGraw-Hill,cc1994.  axxiii, 1076 p. :bill. ;c25 cm.  a"International edition"--T.p. verso.  aRev. ed. of: Advanced accounting / Daniel L. Jensen. 2nd ed. 1988.  aIncludes bibliographical references and index.  aContents: 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. 0aAccounting. 0aConsolidation and merger of corporationsxAccounting. 0aFinancial statements, Consolidated. 0aInternational business enterprisesxAccounting. 0aPartnershipxAccounting. 0aGovernment business enterprisesxAccounting. 0aNonprofit organizationsxAccounting.1 aJensen, Daniel L.