000			02344nam a22003137a 4500
999			_c122725 _d122725
003			OSt
005			20220919163200.0
007			ta
008			210608b2019 nyu||||| |||| 00| 0 eng d
020			_a9781260091700 (pbk)
040			_beng _cHNU _erda
082			_223 _3GC _a657 C46 2019
100			_aChristensen, Theodore E.
245			_aAdvanced financial accounting / _cTheodore E. Christensen, David M. Cottrell, Cassy JH Budd.
250			_aTwelfth edition, International student edition
264			_aNew York, NY, USA : _bMcGraw-Hill Education, _c©2019.
300			_axxx, 1103 pages : _bcolor illustrations ; _c28 cm
500			_a"12e"--Cover.
500			_aIncludes index.
505			_aIntercorporate 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.
521			_aCBA _bBachelor of Science in Accountancy
521			_aCBA _bBachelor of Science in Management Accounting
546			_aText in English
650			_aAccounting.
700			_aCottrell, David M.
700			_aBudd, Cassy JH
942			_2ddc _cBK _h600-699