000			02177nam a2200241Ia 4500
003			NULRC
005			20250520103003.0
008			250520s9999 xx 000 0 und d
020			_a9789719599753
040			_cNULRC
050			_aHF 5635 .D39 2021
100			_aDayag, Antonio J. _eauthor
245		0	_aAdvanced financial accounting : _ba comprehensive-conceptual & procedural approach / _cAntonio J. Dayag
250			_aRevised 2022 Edition
260			_aQuezon City, Philippines : _bGood Dreams Publishing, _cc2021
300			_avi, 1478 pages ; _c26 cm.
365			_bPHP1440
504			_aIncludes bibliographical references.
505			_aCHAPTER 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.
520			_aThe primary objective of this book is to understand the concept, apply and provide comprehensive treatment of topics in a development approach.
650			_aACCOUNTING
942			_2lcc _cBK
999			_c20640 _d20640