Dayag, Antonio J. <br/><br/>
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. 
<br/><br/>Includes bibliographical references. 
<br/><br/>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. 
<br/><br/> The primary objective of this book is to understand the concept, apply and provide comprehensive treatment of topics in a development approach. 
<br/><br/><label>ISBN: </label>9789719599753 
<br/><br/><label>Subjects--Topical Terms: </label><br/>ACCOUNTING
<br/><br/><label>LC Class. No.: </label>HF 5635 .D39 2021