000			02870cam a2200253 a 4500
008			120523s2011 njua b 001 0 eng
010			_a2011290083
020			_a9780470553084
035			_a(Sirsi) u8187
040			_aEG-CaNU _c EG-CaNU _d EG-CaNU
042			_ancode
082	0	4	_a657 _2 22
100	1		_aJeter, Debra C. _q (Debra Coleman) _914935
245	1	0	_aAdvanced accounting / _c Debra C. Jeter, Paul K. Chaney.
250			_a4th ed.
260			_aHoboken, N.J. : _b John Wiley, _c c2010.
300			_axx, 1005 p. : _b ill. ; _c 26 cm.
504			_aIncludes bibliographical references and index.
505	0		_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 ACCOUNTING AND THE GLOBAL ECONOMY -- 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 -- 17 - INTRODUCTION TO FUND ACCOUNTING -- 18 - INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS -- 19 - ACCOUNTING FOR NONGOVERNMENT NONBUSINESS ORGANIZATIONS: COLLEGES AND UNIVERSITIES, HOSPITALS AND OTHER HEALTH CARE ORGANIZATIONS.
520			_aThis book is designed for a senior level course in advanced accounting, this text delivers a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. Reflective of the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB’s new Codification system and with a “compare and contrast” method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). Authored with both the student and teacher in mind, margin icons and labels distinguish all three methods and other pedagogical features.
650		0	_aAccounting. _914936
700	1		_aChaney, Paul K. _q (Paul Kent), _d 1953- _96899
596			_a1
999			_c7083 _d7083