Advanced accounting : principles and procedural application volume 2 /
Pedro P. Guerrero and Jose F. Peralta
- 2011 edition
- 2011
- ix, 516 pages ; 23 cm
Home office and branch accounting - general procedures -- Home office and branch accounting - special problems -- Business combination (PAS 3) -- Consolidated statement of financial position - date of acquisition -- Consolidated financial statements - subsequent of date of acquisition -- Intercompany profit transaction - inventories -- Intercompany gain transactions - plant assets -- Accounting for foreign currency transactions -- Translation of foreign financial statements -- Government accounting system for national government agencies -- Nonprofit organizations