TY  - BOOK
AU  - Jensen,Daniel L.
TI  - Advanced accounting.
SN  - 0070326673 (acidfree paper)
AV  - HF5635.J55  
U1  - 657/.046 20
PY  - 1994///
CY  - New York
PB  - McGraw-Hill
KW  - Accounting
KW  - Consolidation and merger of corporations
KW  - Financial statements, Consolidated
KW  - International business enterprises
KW  - Partnership
KW  - Government business enterprises
KW  - Nonprofit organizations
N1  - "International edition"--T.p. verso; Rev. ed. of: Advanced accounting / Daniel L. Jensen. 2nd ed. 1988; Includes bibliographical references and index; 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
ER  -