000 02359pam a2200361 a 4500
001 634715
005 20210414113957.0
008 930609s1994 nyua b 001 0 eng
010 _a 93021688
020 _a0070326673 (acidfree paper)
040 _aDLC
_cDLC
_dDLC
050 0 0 _aHF5635.J55
082 0 0 _a657/.046
_220
245 0 0 _aAdvanced accounting. /
_cDaniel L. Jensen ... [et al.].
250 _a3rd ed.
260 _aNew York :
_bMcGraw-Hill,
_cc1994.
300 _axxiii, 1076 p. :
_bill. ;
_c25 cm.
500 _a"International edition"--T.p. verso.
500 _aRev. ed. of: Advanced accounting / Daniel L. Jensen. 2nd ed. 1988.
504 _aIncludes bibliographical references and index.
505 _aContents: Multiple-corporation entities: Business combinations from various viewpoints -- Acquisition of stock and date-of acquisition consolidation -- The equitymethod and postacquisition consolidation -- Intercompany merchandise transfers -- Intercompany plant asset transfers -- Intercompany debt transactions -- Transactions -- Transactions in subsidiary common stock -- Consolidation in complex environments -- Reporting disaggregated financial information -- Reporting under new basic accounting -- Researching accounting principles -- Multinational companies : Restatement of foreign financial statements -- Foreign currency transactions -- Partnerships and branches : Partnerships: formation, orientation and ownership changes -- Partnerships: liquidation -- Accounting for branches -- Governmental and nonprofit entities: Accounting for governments: fundamentals and the general fund -- Accounting for governments specific purpose funds, account groups and annual financial reporting -- Accounting for nonprofit organizations.
650 0 _aAccounting.
650 0 _aConsolidation and merger of corporations
_xAccounting.
650 0 _aFinancial statements, Consolidated.
650 0 _aInternational business enterprises
_xAccounting.
650 0 _aPartnership
_xAccounting.
650 0 _aGovernment business enterprises
_xAccounting.
650 0 _aNonprofit organizations
_xAccounting.
700 1 _aJensen, Daniel L.
906 _a7
_bcbc
_corignew
_d1
_eocip
_f19
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_cBK
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