02452pam a2200373 a 4500 634715 20210414114655.0 930609s1994 nyua b 001 0 eng 93021688 9780470506981 0470506989 DLC DLC DLC HF5635.J58 657/.046 20 Jeter, Debra C. Advanced accounting. / Debra C. Jeter, Paul K. Chaney 4th ed. New York : John Wiley, 2010. xx, 1005 p. : ill. ; 25 cm. . Includes glossary and index. Contents: Introduction to business combinations and the conceptual framework -- Accounting for business combinations -- Consolidated financial statements: date of acquisition -- Consolidated financial statements after acquisition --Allocation and depreciation of differences between implied and book values --Estimation of unrealized profit on intercompany sales of inventory -- Elimination of unrealized gains or losses on intercompany sales of property and equipment -- Changes in ownership interest -- Intercompany bond holdings and miscellaneous topics: consolidated financial statements -- Insolvency-liquidation and reorganization -- International financial reporting standards -- Accounting for foreign currency transactions and hedging foreign exchange risk -- Translation of financial statements of foreign affiliates -- Reporting for segments and fir interim financial periods -- Partnerships: formation, operation, and ownership changes -- Partnership liquidation -- Introduction to fund accounting -- Introduction to accounting for state and local governmental units -- Accounting for nongovernment nonbusiness organizations: colleges and universities, hospitals and other health care organizations -- Accounting. Consolidation and merger of corporations Accounting. Financial statements, Consolidated. International business enterprises Accounting. Partnership Accounting. Government business enterprises Accounting. Nonprofit organizations Accounting. Chaney, Paul K. 7 cbc orignew 1 ocip 19 y-gencatlg lcc BK 7284 14784 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-11-18 HF5635.J58(4e) K/2566/2566/19 2020-05-25 00:00:00 2020-05-25 BK