The Library of Congress > Linked Data Service > BIBFRAME Works

Bibframe Work

Title
Accounting by partnerships
Type
http://id.loc.gov/ontologies/bflc/Deprecated
Text
Integrating
Contribution
Pandit, Ganesh M. (Contributor)
Rubenfield, Allen J. (Contributor)
Tax Management Inc (Contributor)
Subject
Partnership--Accounting (LCSH)
Language
English
Geographic Coverage
United States
Notation
Latin
Content
text
Summary
"... explains the accounting for all phases in the typical life cycle of a non-public partnership entity and briefly discusses other significant events including incorporation and consolidation of partnerships. Although existing Generally Accepted Accounting Principles (GAAP) apply only to partnerships that are publicly traded and registered investment partnerships, many partnerships, both general and limited, choose to maintain records and accounts in accordance with GAAP. This Portfolio focuses on those partnerships that are not publicly traded but do maintain accounts in accordance with GAAP. Publicly traded partnerships employing GAAP may find this portfolio's explanations and analysis useful. However, this portfolio does not comprehensively explore GAAP with which publicly traded partnerships must comply. "
Table Of Contents
Detailed analysis. Overview and scope of portfolio
Routine partnership transactions
Admission of a new partner
Withdrawal of an existing partner
Liquidation of a partnership
Incorporation of a partnership
Consolidation of partnerships
Table of worksheets.
Authorized Access Point
Pandit, Ganesh M. Accounting by partnerships
Admin Metadata
Generation Process: DLC marc2bibframe2 v2.5.0
Status: deleted
Encoding Level: preliminary
Description Conventions: Anglo-American cataloguing rules
Identified By: bf:Local, 18025202
Change Date: 2023-04-10T10:59:40
Creation Date: 2014-01-30
Description Authentication:
Non-rendered Predicates: bf:assigner
Note: 2 - integrated