000			01976nam a2200241Ia 4500
003			NULRC
005			20250520100605.0
008			250520s9999 xx 000 0 und d
020			_a9781118098615
040			_cNULRC
050			_aHF 5635 .J48 2012
100			_aJeter, Debra C. _eauthor
245		0	_aAdvanced accounting / _cDebra C. Jeter and Paul K. Chaney
250			_aFifth Edition
260			_aHoboken, New Jersey : _bJohn Wiley & Son, Inc., _cc2012
300			_axviii, 1054 pages : _billustrations ; _c25 cm.
365			_bPHP5856
505			_a1 Introduction to Business Combinations and the Conceptual Framework -- 2 Accounting for Business Combinations -- 3 Consolidated Financial Statements-Date of Acquisition -- 4 Consolidated Financial Statements after Acquisition -- 5 Allocation and Depreciation of Differences between Implied and Book Values -- 6 Elimination of Unrealized Profit on Intercompany Sales of Inventory -- 7 Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment -- 8 Changes in Ownership Interest -- 9 Intercompany Bond Holdings and Miscellaneous Topics-Consolidated Financial Statements -- 10 Insolvency-Liquidation and Reorganization -- 11. International Financial Reporting Standards -- 12 Accounting for Foreign currency Transactions and Hedging Foreign Exchange Risk -- 13 Translation of Financial Statements of Foreign Affiliates -- 14 Reporting for Segments and for Interim Financial Periods --- 15 Partnerships: Formation, Operation, and Ownership Changes -- 16 Partnership Liquidation.
520			_aDelivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting * Features more in-depth information about international accounting, the upcoming globalization of accounting standards, changes with FASB's, and the latest developments and differences between U.S.
650			_aACCOUNTING
700			_aChanel, Paul K. _eco-author
942			_2lcc _cBK
999			_c8835 _d8835