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151212suuuu#######|||||||||||||||||eng|d |
| 020 |
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|a 0-471-21852-9 0-471-22610-6(Guía) 0-555-01338-3(CD)
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| 040 |
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|a AR-CdUBP
|b spa
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| 041 |
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|a eng
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| 100 |
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|a Jeter, Debra C.
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| 245 |
1 |
0 |
|a Advanced accounting /
|c Debra C. Jeter, Paul K. Chaney, Sommerville, Patricia M.
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| 250 |
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|a 2nd. ed.
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| 260 |
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|a Nueva Jersey :
|b John Wiley,
|c 2004.
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| 300 |
|
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|a xxi, 969 p. ;
|c 25 cm. +
|e 1 guía y 1 CD-ROM.
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| 500 |
|
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|a La obra se acompaña de una guía de estudio y un cd-rom.
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| 504 |
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|a Incluye bibliografía.
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| 505 |
0 |
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|a I. ACCOUNTING FOR MERGERS AND ACQUISITIONS. 1. Introduction to business combinations. 2. Accounting for business combinations. 3. Consolidated financial statements date of acquisition. 4. Consolidated financial statements after acquisition. 5. Allocation and depreciation of diferences between cost 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. Changues in ownership interest. 9. Intercompany bond holdings and miscellaneus topics- consolidated financial statements. 10. Insolvency-liquidation and reorganization. II. ACCOUNTING IN THE INTERNATIONAL MARKETPLACE. 11. International accounting and the global economy. 12. Accounting for foreign currency transaction and hedging forein exchange risk. 13. Translation of financial statements of foreign affiliates. 14. Reporting for segments and for interim financial periods. III. PARTNERSHIP ACCOUNTING. 15. Partnerships: formation, operation, and ownership changes. Partnership liquidation. IV. FUND AND NONPROFIT ACCOUNTING. 17. Introduction to fund accounting. 18. Introduction to accounting for state and local governmental units. 19. Accounting for nongoverment nonbusiness organizations: colleges and universities, hospitals and other health care organizations.
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| 650 |
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4 |
|a CONTABILIDAD
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| 653 |
|
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|a CONTABILIDAD
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| 700 |
1 |
|
|a Chaney, Paul K.
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| 700 |
1 |
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|a Sommerville, Patricia M.
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| 930 |
|
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|a CONTABILIDAD
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| 931 |
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|a 09098
|b UBP
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| 942 |
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|2 cdu
|c BK
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| 945 |
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|a EBA
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| 984 |
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|a 657
|b J51a2
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| 999 |
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|c 24562
|d 24562
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