000			03125cam a22003374a 4500
999			_c2612 _d2612
001			11839848
005			20201101130556.0
008			991109s2001 nyua 001 0 eng d
020			_a0471173975 (cloth : alk. paper)
040			_aDLC _cDLC _dDLC _erda
082	0	0	_a657.046 _221 _bJ.D.A
100	1		_aJeter, Debra C. _q(Debra Coleman) _910689 _eauthor
245	1	0	_aAdvanced accounting / _cDebra C. Jeter, Paul K. Chaney.
264		1	_aNew York : _bJohn Wiley, _c[2001]
264		4	_a©2001
300			_axx, 971 pages : _billustrations ; _c26 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aPrevious ed. entered under Andrew Haried.
500			_aIncludes index.
505	0		_a1. Introduction to Business Combinations -- 2. Methods of Accounting for Business Combinations -- 3. Consolidated Financial Statements -- Date of Acquisition -- 4. Consolidated Financial Statements After Acquisition -- 5. Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value -- 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. Indirect Ownership and Reciprocal Stockholdings -- 10. Intercompany Bond Holdings and Miscellaneous Topics -- Consolidated Financial Statements -- 11. Alternative Concepts of Consolidated Financial Statements -- 12. International Accounting and the Global Economy -- 13. Accounting for Foreign Currency Transactions -- 14. Translation of Financial Statements of Foreign Affiliates -- 15. Reporting for Segments and for Interim Financial Periods -- 16. Partnerships: Formation, Operation, and Ownership Changes -- 17. Partnership Liquidation -- 18. Introduction to Fund Accounting -- 19. Introduction to Accounting for State and Local Governmental Units -- 20. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Healthcare Organizations
520			_aBuilding upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition 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. GAAP and IFRS. As always, the text also includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).
650		0	_aAccounting. _910690
700	1		_aChaney, Paul K. _q(Paul Kent), _d1953- _910691 _ejoint author
856	4		_3Table of Contents _uhttp://www.loc.gov/catdir/toc/onix05/99058147.html
906			_a7 _bcbc _corignew _d1 _eocip _f19 _gy-gencatlg
942			_2ddc _cBK