TY - BOOK AU - Beams,Floyd A. AU - Anthony,Joseph H. AU - Clement,Robin P. AU - Lowensohn,Suzanne H. TI - Advanced accounting SN - 9780136033974 U1 - 657.046 22 ed. PY - 2009/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Accounting KW - Contabilidad N1 - Incluye referencias bibliográficas, índice, etc; Cap. 1. Business combinations -- 2. Stock investments-investor accounting and reporting -- 3. An introduction to consolidated financial statements -- 4. Consolidation techniques and procedures -- 5. Intercompany profit transactions-inventories -- 6. Intercompany profit transctions-plant assets -- 7. Intercompany profit transctions-bonds -- 8. Consolidations-changes in ownership interests -- 9. Indirect and mutual holdings -- 10. Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- 11. Consolidation theories, push-down accounting, and corporate joint ventures -- 12. Derivatives and foreign currency transactions -- 13. Foreign currency financial statements -- 14. Segment and interim financial reporting -- 15. Partnership-formation, operations, and changes in ownership interests -- 16. Partnership liquidation -- 17. Corporate liquidations and reorganizations -- 18. An introduction to accounting for state and local governmental units -- 19. Accounting for state and local governmental units-governmental funds -- 20. Accounting for state and local governmental units-proprietary and fiduciary funds -- 21. Accounting for not-for-profit organizations -- 22. Estates and trusts ER -