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  <titleInfo>
    <title>Advanced financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Christensen, Theodore E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Cotrell, David M.</namePart>
  </name>
  <name type="personal">
    <namePart>Baker, Richard E</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York, NY</placeTerm>
    </place>
    <publisher>McGraw-Hill Irwin</publisher>
    <dateIssued>c2014</dateIssued>
    <edition>10th ed., internat. student  ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxii, 1088 p. :  illustrations ;  29 cm.</extent>
  </physicalDescription>
  <abstract>Offers an illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. This book provides strong coverage of advanced accounting topics,</abstract>
  <tableOfContents> 	Chapter 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-Owen Subsidiaries Acquired at More than Book Value Chapter 6: Intercompany Inventory Transactions Chapter 7: Intercompany Transfers of Noncurrent Assets and Services 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: Governmental Entities: Introduction and General Fund Accounting Chapter 18: Governmental Entities: Special Funds and Government-wide Financial Statements Chapter 19: Not-for-Profit Entities Chapter 20: Corporations in Financial Difficulty</tableOfContents>
  <note type="statement of responsibility">Theodore E Christensen... et al.</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635 .C47 2014</classification>
  <identifier type="isbn">9781259010620</identifier>
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    <recordCreationDate encoding="marc">170209</recordCreationDate>
    <recordChangeDate encoding="iso8601">20170209204602.0</recordChangeDate>
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