TY - BOOK AU - Christensen, Theodore E. AU - Cottrell, David M. AU - Budd, Cassy JH TI - Advanced financial accounting SN - 9781260091700 (pbk) U1 - 657 C46 2019 23 PY - 2019/// CY - New York, NY, USA : PB - McGraw-Hill Education KW - Accounting N1 - "12e"--Cover; Includes index; Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and the consolidation of less-than -wholly-owned subsidiaries with no differential -- Consolidation of wholly owned subsidiaries acquired at more than book value -- Consolidation of Less-than-wholly owned subsidiaries acquired at more than book value -- Intercompany inventory transactions -- Intercompany transfers of services and noncurrent assets -- Intercompany indebtedness -- Consolidation ownership issues -- Additional consolidation reporting issues -- Multinational accounting: foreign currency transactions and financial instruments -- Multinational accounting: issues in financial reporting and translation of foreign entity statement -- Segment and interim reporting -- SEC Reporting -- Partnerships: formation, operation, and changes in membership -- Partnerships: liquidation -- Governmental entities: introduction and general fund accounting -- Governmental entities: special funds and government wide financial statements -- Not-for-profit entities -- Corporations in financial difficulty; CBA; Bachelor of Science in Accountancy; CBA; Bachelor of Science in Management Accounting ER -