international student version Jeter, Debra C. creator Chaney, Paul K. text bibliography ilu Singapore John Wiley & Sons c2012 1985 Fifth edition monographic eng

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xvii, 849 [various paging] pages : illustrations ; 25 cm. Contents: 1 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. by Debra C. Jeter and Paul K. Chaney. Christopher Biore Business and Accountancy Accountancy English Accounting 9781118098615 [paperback] 83082136 DLC 830812 20190716180639.0 3298584