TY  - BOOK
AU  - Jeter, Debra C.
AU  - Chaney,Paul K.
TI  - Advanced accounting.
SN  - 9780470506981
AV  - HF5635.J58 
U1  - 657/.046 20
PY  - 2010///
CY  - New York
PB  - John Wiley
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  - 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 --
ER  -