| 000 | 02599cam a22002894a 4500 | ||
|---|---|---|---|
| 001 | 12484469 | ||
| 005 | 20210414113955.0 | ||
| 008 | 010727s2002 ohua 001 0 eng | ||
| 010 | _a 2001049323 | ||
| 020 | _a0324058780 (alk. paper) | ||
| 040 |
_aDLC _cDLC _dDLC |
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| 042 | _apcc | ||
| 050 | 0 | 0 | _aHF5635.F5389 |
| 082 | 0 | 0 |
_a657/.046 _221 |
| 100 | 1 | _aFischer, Paul M. | |
| 245 | 1 | 0 |
_aAdvanced accounting. / _cPaul Marcus Fischer, William James Taylor, Rita Hartung Cheng. |
| 260 |
_aMason, Ohio : _bSouth-Western/Thomson Learning, _cc2002. |
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| 300 |
_a1 v. (various pagings) : _bill. ; _c29 cm. + _e1 computer optical disc ( 4 3/4 in.) |
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| 500 | _aIncludes index. | ||
| 505 | _aContents: Combined corporate entities and consolidations: Business combinations: America's most popular business activity, bringing an end to the controversy -- Consolidated statements: date of acquisition -- Consolidated statements: subsequent to acquisition -- Special appendix 1: possible new consolidation procedures-goodwill -- Intercompany transactions: merchandise, plant asset and notes -- Intercompany transactions: bonds and leases -- Cash flow, EPS, taxation and unconsolidated investments -- Special issues in accounting for an investment in a subsidiary -- Subsidiary equity transaction; indirect and mutual holdings -- Special appendix 2: leverage buyouts -- Multinational accounting and other reporting concerns: The International accounting environmet -- Foreign currency transactions -- Translation of foreign financial statements -- Interim reporting and disclosures about segments of an enterprise -- Partneships: Partnerships: characteristics, formation and accounting for activities -- Partnerships: ownership change and liquidation -- Governmental and non-for-profit accounting: Governmental accounting: the general fund and the account groups -- Governmental accounting: other governmental funds, proprietary funds and fiduciary funds -- Financial reporting issues -- Accounting for private not-for-profit organizations -- Accounting for not-for-profit colleges and universities and health care organizations -- Fduciary accounting: estates and trust: their nature and the accountant's role -- Debt restructuring, corporate reorganizations and liquidaitons. | ||
| 650 | 0 | _aAccounting. | |
| 700 | 1 | _aTaylor, William James. | |
| 700 | 1 |
_aCheng, Rita H. _q(Rita Hartung), _d1952- |
|
| 906 |
_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg |
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| 942 |
_2lcc _cBK |
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| 999 |
_c1072 _d8572 |
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