Jeter, Debra C. creator Chaney, Paul K. text bibliography nyu New York John Wiley 2010 1994 4th ed. monographic eng

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xx, 1005 p. : ill. ; 25 cm. 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 -- Debra C. Jeter, Paul K. Chaney . Includes glossary and index. Accounting Consolidation and merger of corporations Accounting Financial statements, Consolidated International business enterprises Accounting Partnership Accounting Government business enterprises Accounting Nonprofit organizations Accounting HF5635.J58 657/.046 9780470506981 0470506989 93021688 DLC 930609 20210414114655.0 634715