000			03545nam a22003737a 4500
003			phtghnu
005			20250619145224.0
007			ta
008			250619s2023 nyu b 001 0 eng
020			_a 9781265042615 _q(paperback)
040			_beng _erda _cHNU
042			_apcc
050	0	0	_aHF5636 _b.B348 2023
082	0	0	_223 _3GC _a657.046 C46 _b2023
100	1		_aChristensen, Theodore E., _eauthor.
245	1	0	_aAdvanced financial accounting / _cTheodore E. Christensen, University of Georgia, David M. Cottrell, Brigham Young University, Cassy JH Budd, Brigham Young University.
250			_aThirteenth edition, international student edition
264		1	_aNew York, NY : _bMcGraw Hill LLC, _c[2023]
300			_a xxx, 1090 pages : _bcolor illustrations ; _c28 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aIncludes index
505			_aChapter 1 Intercorporate Acquisitions and Investments in other Entities Chapter 2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with no Differential Chapter 3 The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with No Differential Chapter 4 Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value Chapter 5 Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value Chapter 6 Intercompany Inventory Transactions Chapter 7 Intercompany Transfers of Services and Noncurrent Assets Chapter 8 Intercompany Indebtedness Chapter 9 Consolidation Ownership Issues Chapter 10 Additional Consolidation Reporting Issues Chapter 11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments Chapter 12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements Chapter 13 Segment and Interim Reporting Chapter 14 SEC Reporting Chapter 15 Partnerships: Formation, Operation, and Changes in Membership Chapter 16 Partnerships: Liquidation Chapter 17: Government Entities: Introduction and General Fund Accounting Chapter 18: Government Entities: Special Funds and Governmentwide Financial Statements Chapter 19 Not-for-Profit Entities Chapter 20: Corporations in Financial Difficulty
520			_a"The Thirteenth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about merger and acquisition mania, the complexities of modern business entities, new organiza-tional structures for conducting business, accounting scandals related to complex business transactions, the foreign activities of multinational firms, the operations of governmental and not-for-profit entities, and bankruptcies of major firms. Accountants must understand and know how to deal with the accounting and reporting ramifications of these issues"-- _cProvided by publisher.
521			_aCBA _bBachelor of Science in Accountancy
546			_aEnglish
650		0	_aAccounting (Advanced).
700	1		_aCottrell, David M., _eauthor.
700	1		_aBudd, Cassy, _eauthor.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK _h600-699
999			_c139182 _d139182