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  <titleInfo>
    <title>Advanced accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Beams, Floyd A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
      <roleTerm type="text">author. </roleTerm>
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  </name>
  <name type="personal">
    <namePart>Anthony, Joseph H.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Clement, Robin P.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Lowensohn, Suzanne H.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">-si</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Singapore</placeTerm>
    </place>
    <publisher>Pearson Education (Asia) Pte Ltd.</publisher>
    <dateIssued>c2004</dateIssued>
    <dateIssued encoding="marc">1988</dateIssued>
    <copyrightDate encoding="marc">2004</copyrightDate>
    <edition>Eighth edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>xx, 744 pages :  illustrations (black and white) ;  26 cm. </extent>
  </physicalDescription>
  <abstract>"This eight edition of Advanced Accounting contains 21 chapters and is designed from financial accounting courses above the intermediate level. The eight edition has been updated to reflect recent business developments and changes in accounting standards and regulatory requirements, especially the coverage of consolidated statements, goodwill and other intangible assets and derivative securities. The chapter content is revised for better and more efficient coverage." --Preface</abstract>
  <tableOfContents>Contents: Chap 1 Business combinations -- Chap 2 Stock investments-Investor accounting and reporting -- Chap 3 An introduction to consolidated financial statements -- Chap 4 Consolidation techniques and procedures -- Chap 5 Intercompany profit transactions-inventories -- Chap 6 Intercompany profit transactions-Plant assets -- Chap 7 Intercompany profit transactions-Bonds -- Chap 8 Consolidations-Changes in ownership interests -- Chap 9 Indirect and mutual holdings -- Chap 10 Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">by Floyd A. Beams, Joseph H. Anthony, Robin P. Clement, and Suzanne H. Lowensohn. </note>
  <note>Includes bibliographical references, glossary, and index. </note>
  <note>Donation Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9789812471642 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">260120</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260120113034.0</recordChangeDate>
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