000 01592nam a22002057a 4500
008 120605t xxu||||| |||| 00| 0 eng d
020 _a0256181500
050 _aHF5635.H85
100 _aHoyle, Joe B.
245 _aAdvanced accounting. /
_cJoe B. Hoyle, Thomas F. Schaefer and Timothy S. Doupnik.
250 _a5th ed.
260 _aBoston:
_bMcGraw Hill,
_cc1998.
300 _axxiv, 916p.:
_c28cm.
500 _aIncludes index
505 _aContents: The Equity method of accounting for investments -- Consolidation of financial information -- Consolidations-subsequent to the date of aquisition -- Consolidated financial statements-intercompany asset transactions -- Intercompany debt and other consolidation issues -- Ownership patterns and income taxes -- Branch and consignment accounting -- Foreign currency transactions and hedging foreign exchange risk -- Translation of foreign currency financial statements -- Worldwide accounting diversity and international standards -- Reporting disaggregated information -- Accounting for legal reorganizations and liquidations -- Partnerships: Formation and operation -- Partnerships: termination and liquidation -- Accounting for state and local governments (part one) -- Accounting for state and local government-owned colleges and universities -- Accounting and reporting for private not-for-profit organizations -- Accounting for estates and trusts -- Financial reporting and the securities and exchanges commission.
650 _bAccounting.
700 _aSchaefer, Thomas F.
700 _aDoupnik, Timothy S.
942 _2lcc
_cBK
999 _c1071
_d8571