Advanced financial accounting : a comprehensive-conceptual & procedural approach / Antonio J. Dayag
Material type:
TextPublication details: Quezon City, Philippines : Good Dreams Publishing, c2021Edition: Revised 2022 EditionDescription: vi, 1478 pages ; 26 cmISBN: - 9789719599753
- HF 5635 .D39 2021
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National University - Manila | LRC - Annex II Filipiniana | Management Accounting | FIL HF 5635 .D39 2021 (Browse shelf(Opens below)) | c.1 | Available | NULIB000018399 |
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| FIL HF 5626 .E47 2019 The Philippine financial reporting : conceptual framework and accounting standards / | FIL HF 5626 .E47 2021 Intermediate financial reporting / | FIL HF 5635 .C33 2021 vol.3 Intermediate financial accounting vol.3 : PFRSs and PASs-based / | FIL HF 5635 .D39 2021 Advanced financial accounting : a comprehensive-conceptual & procedural approach / | FIL HF 5635 .D4 2022 Advanced financial accounting and reporting reviewer / | FIL HF 5635 .R49 2019 A Study on accounting for partnerships and corporations in the 21st century in the Philippines / | FIL HF 5636 .R63 2019 vol.2 The Intermediate accounting series : volume 2 / |
Includes bibliographical references.
CHAPTER 1. Business Combinations-statutory merger and statutory consolidation -- 2. Separate and consolidated Financial Statement Date of Acquisition -- 3. separate and Consolidated Financial Statements- Subsequent to date of acquisition -- 4. Elimination of Unrealized profit intercompany sales of inventory -- 5. Elimination of Unrealized gains or losses on intercompany sales of property and equipment -- 6. Foreign Currency transactions -- 7. Hedging foreign currency exchange rate risk (forward contract) -- 8. foreign Currency translations -- 9. Joint arrangements -- 10. Revenue Recognition -- 11. Revenue Recognition: Contracts with customer- Other issues: Licences and Royalties, Franchises, Non-Refundable Upfront Fee and consignment -- 12. Revenue recognition: Contracts with Customers - 5-step process and other Issues -- 13. Home Office and branch accounting: General Procedures -- 14. Home Office and branch Accounting: Special Procedures -- 15. Corporate Liquidation -- 16. Private Not-for-profit (NPE) -- 17. Partnership Formation -- 18. Partnership Operations -- 19. Partnership Dissolution: Changes in ownership -- 20. Partnership Lump-Sum Liquidation -- 21. Partnership installment Liquidation -- 22. insurance Contracts -- 23. PFRIC 12: Service Concession arrangements -- 24. Government Accounting.
The primary objective of this book is to understand the concept, apply and provide comprehensive treatment of topics in a development approach.
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