000			01734nam a2200229Ia 4500
003			NULRC
005			20250520100555.0
008			250520s9999 xx 000 0 und d
020			_a256029652
040			_cNULRC
050			_aHF 5635 .G75 1985
100			_aGriffin, Charles H. _eauthor
245		0	_aAdvanced accounting / _cCharles H. Griffin [and four others]
250			_aFifth Edition
260			_aHomewood, Illinois : _bIrwin Inc., _cc1985
300			_axviii, 965 pages : _billustrations ; _c24 cm.
504			_aIncludes index.
505			_aUnit One. Accounting for Combined Corporate Entities -- Unit Two. Consolidated Statement: An Expanded Analysis -- Unit Three. Accounting for Partnership -- Unit Four. Fiduciary and Institutional Accounting.
520			_aIn writing this fifth edition of Advanced Accounting, we have attempted to retain features from the fourth edition which adopters have found helpful. In the two units dealing with business combinations and consolidated financial statements, application of the "full" equity method continues to be the reference point for discussion. This approach reflects the fundamental principles underlying consolidation without the distraction of specific working paper techniques, and is presumed to be the dominant method encountered in practice. However, recognizing that the reader may encounter situations in which the investment is carried under the cost method, discussion of the changes in parent company entries and working paper techniques necessitated by application of this method has been continued.
700			_aWilliams, Thomas H. ;Larson, Kermit D. ;Boatsman, James R. ;Bell, Timothy B. _eco-author;co-author;co-author;co-author
942			_2lcc _cBK
999			_c8338 _d8338