TY - BOOK AU - Baker, Richard E. AU - Lembke, Valdean C. AU - King, Thomas E. TI - Advanced financial accounting SN - 007123862X U1 - 657.046 PY - 2004/// CY - New York PB - McGraw-Hill KW - Accounting N1 - Includes index; Corporate expansion and accounting for business combinations; Reporting intercorporate investments in common stock; The reporting entity and consolidated financial statements; Consolidation as of the date of acquisition; Consolidation following acquisition; Intercorporate transfers : noncurrent assets; Intercompany inventory transactions; Intercompany indebtedness; Consolidation ownership issues; Additional consolidation reporting issues; Multinational accounting : foreign currency transactions and financial instruments; Multinational accounting : translation of foreign entity statements; Segment and interim reporting; SEC reporting; Partnerships : formation, operation, and changes in membership; Partnership : liquidation; Governmental entities : introduction and general fund accounting; Governmental entities : special funds and government-wide financial statements; Not-for-profit entities; Corporations in financial difficulty ER -