TY  - BOOK
AU  - Jeter, Debra C.
AU  - Chaney,Paul K.
TI  - Advanced accounting: international student version 
SN  - 9781118098615 [paperback]
PY  - 2012///
CY  - Singapore
PB  - John Wiley & Sons
KW  - Accounting
N1  - 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
ER  -