000			01739cam a22001934a 4500
999			_c1236 _d1236
020			_a0072523514 (alk. paper)
020			_a0071214755 (international : alk. paper)
050	0	0	_aHF5635 _b.H863 2004
100	1		_aHoyle, Joe Ben.
245	1	0	_aAdvanced accounting / _cJoe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik.
250			_a7th ed.
260			_aBoston, Mass. : _bMcGraw-Hill/Irwin, _cc2004.
300			_axxii, 901 p. : _bill. ; _c29 cm.
505			_aThe Equity Method of Accounting for Investments -- 2. Consolidation of Financial Information -- 3. Consolidations -- Subsequent to the Date of Acquisition -- 4. Consolidated Financial Statements and Outside Ownership -- 5. Consolidated Financial Statements -- Intercompany Asset Transactions -- 6. Variable Interest Entities, Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues -- 7. Consolidated Financial Statements -- Ownership Patterns and Income Taxes -- 8. Segment and Interim Reporting -- 9. Foreign Currency Transactions and Hedging Foreign Exchange Risk -- 10. Translation of Foreign Currency Financial Statements -- 11. Worldwide Accounting Diversity and International Standards -- 12. Financial Reporting and the Securities and Exchange Commission -- 13. Accounting for Legal Reorganizations and Liquidations -- 14. Partnerships: Formation and Operation -- 15. Partnerships: Termination and Liquidation -- 16. Accounting for State and Local Governments -- 17. Accounting for State and Local Governments -- 18. Accounting and Reporting for Not-for-Profit Organizations -- 19. Accounting for Estates and Trusts.
650		0	_aAccounting.
700	1		_aSchaefer, Thomas F.
700	1		_aDoupnik, Timothy S.
942			_cBK