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  <titleInfo>
    <title>Advanced accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Jensen, Daniel L.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>c1994</dateIssued>
    <dateIssued encoding="marc">1994</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiii, 1076 p. : ill. ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Daniel L. Jensen ... [et al.].</note>
  <note>"International edition"--T.p. verso.</note>
  <note>Rev. ed. of: Advanced accounting / Daniel L. Jensen. 2nd ed. 1988.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Consolidation and merger of corporations</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements, Consolidated</topic>
  </subject>
  <subject authority="lcsh">
    <topic>International business enterprises</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Partnership</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Government business enterprises</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.J55 </classification>
  <classification authority="ddc" edition="20">657/.046</classification>
  <identifier type="isbn">0070326673 (acidfree paper)</identifier>
  <identifier type="lccn">93021688</identifier>
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    <recordCreationDate encoding="marc">930609</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113957.0</recordChangeDate>
    <recordIdentifier>634715</recordIdentifier>
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