Advanced financial accounting : a comprehensive-conceptual & procedural approach /
Dayag, Antonio J.
Advanced financial accounting : a comprehensive-conceptual & procedural approach / Antonio J. Dayag - Revised 2022 Edition - Quezon City, Philippines : Good Dreams Publishing, c2021 - vi, 1478 pages ; 26 cm.
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.
9789719599753
ACCOUNTING
HF 5635 .D39 2021
Advanced financial accounting : a comprehensive-conceptual & procedural approach / Antonio J. Dayag - Revised 2022 Edition - Quezon City, Philippines : Good Dreams Publishing, c2021 - vi, 1478 pages ; 26 cm.
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.
9789719599753
ACCOUNTING
HF 5635 .D39 2021