TY - BOOK AU - Baker,Richard E. AU - Christensen,Theodore E. AU - Cottrell,David M. TI - Essentials of advanced financial accounting SN - 9780078025648 (alk. paper) PY - 2012/// CY - New York, NY PB - McGraw-Hill/Irwin KW - Accounting N1 - Includes index; Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and consolidation of less-than-wholly-owned subsidiaries with no differential -- Consolidation of wholly owned subsidiaries acquired at more than book value -- Consolidation of less-than-wholly-owned subsidiaries acquired at more than book value -- Intercompany inventory transactions -- Intercompany transfers of services and noncurrent assets -- Multinational accounting: foreign currency transactions and financial instruments -- Multinational accounting : issues in financial reporting and translation of foreign entity statements -- Partnerships: formation, operation, and changes in membership -- Partnerships : liquidation -- Governmental entities : introduction and general fund accounting ER -