000			02305nam a22002897a 4500
999			_c7851 _d7851
003			OSt
005			20190620132357.0
008			190620b ||||| |||| 00| 0 eng d
020			_a9781292214597
040			_aLC _beng _cLC _erda _dLC
042			_apcc
050	0	0	_aHF5636 _b.B43 2018
100	1		_aBeams, Floyd A., _eauthor.
245	1	0	_aAdvanced accounting / _cFloyd A. Beams, Virginia Polytechnic Institute and State University, Joseph H. Anthony, Michigan State University, Bruce Bettinghaus, Grand Valley State University, Kenneth A. Smith, Central Washington University.
250			_a13th Edition.
264		1	_aNew York : _bPearson Education, _c[2018]
264		4	_c©2015
300			_a1 volume (various paging) ; _c29 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aRevised edition of: Advanced accounting, [2015]
505	0		_aPreface -- Business combinations -- Stock investments : investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transactions : inventories -- Intercompany profit transactions : plant assets -- Intercompany profit transactions : bonds -- Consolidations : changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Derivatives and foreign currency : concepts and common transactions -- Accounting for derivatives and hedging activities -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships : formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units : governmental funds -- Accounting for state and local governmental units : proprietary and fiduciary funds -- Accounting for not-for-profit organizations -- Estates and trusts -- Glossary -- Index.
650		0	_aAccounting.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK