000			02072cam a2200337 a 4500
001			3298584
003			OSt
005			20190716180639.0
008			830812s1985 ilua b 001 0 eng
010			_a 83082136
020			_a9781118098615 [paperback]
040			_aDLC _cDLC _dDLC
082	0	0	_219
100			_aJeter, Debra C.
245	0	0	_aAdvanced accounting : _cby Debra C. Jeter and Paul K. Chaney. _binternational student version /
250			_aFifth edition
260			_aSingapore : _bJohn Wiley & Sons, _cc2012.
300			_axvii, 849 [various paging] pages : _billustrations ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505			_aContents: 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.
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
546			_aEnglish
650		0	_aAccounting.
700	1		_aChaney, Paul K.
906			_a7 _bcbc _corignew _d3 _eopcn _f19 _gy-gencatlg
942			_2ddc _cBK
998			_cCharmaine[new] _d10/17/2018
999			_c9346 _d9346