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008			031121s2003 nju 001 0deng d
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035			_a0044-53760
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040			_aPBRU
082	0	4	_a657.046 _bA244
245	0	0	_aAdvanced accounting / _cFloyd A. Beams ... [et al.]
250			_a8th ed.
260			_aUpper Saddle River, N.J. : _bPrentice Hall, _c2003
300			_axx, 744 p. ; _c28 cm.
505	2		_aBusiness combinations -- Stock investments-investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transaction-inventories -- Intercompany profit transaction-plant assets -- Intercompany profit transaction-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 -- Foreign currency concepts and transactions -- 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
650		0	_aAccounting. _921660
700	1		_aBeams, Floyd A. _967289
910			_a200311
942			_c1
999			_c40978 _d40978