000 02247pam a2200325 a 4500
001 634715
005 20210414114708.0
008 930609s1994 nyua b 001 0 eng
010 _a 93021688
020 _a9780470590843
050 0 0 _aHF5635.J58
082 0 0 _a657/.046
_220
100 _aJeter, Debra C.
245 0 0 _aStudy guide to accompany advanced accounting. /
_cDebra C. Jeter, Paul K. Chaney
250 _a4th ed.
260 _aNew York :
_bJohn Wiley,
_c2011.
300 _aiii, 19-9 p. :
_bill. ;
_c25 cm.
500 _a.
504 _aIncludes glossary and index.
505 _aContents: 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 --
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 _aChaney, Paul K.
942 _2lcc
_cBK
999 _c7513
_d15013