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Advanced financial accounting volume 2 : (a comprehensive and procedural approach) / Antonio Jaramillo Dayag, CPA, MBA, The Review School of Accountancy (ReSA) CPA Reviewer, University of Santo Tomas, Faculty member.

By: Manila, [Philippines] : Lajara Publishing House, c2017Edition: 2017 editionDescription: v, 1040 pages ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9786219522939
Subject(s): DDC classification:
  • 657.48 .D275 2017
Summary: "This textbook, Advanced Financial Accounting Volume II cover the essential issues on advanced courses dealing with financial accounting reporting in the following topical areas: home office, agency and branch, business combinations, consolidations, foreign currency transactions and translations and foreign currency hedging using forward (options contracts were presented only for illustration purposes but not included in the CPA Licensure Examinations in the subject Advanced Financial Accounting and Reporting). This text present illustrations in a comprehensive and procedural way. The result is a textbook that conveys concepts clearly, ties procedure in its applications and develops the topics in incremental depth. The sequential approach used in this text is undoubtedly effective in the learning process for students and CPA reviewees. This edition includes: - The changes in the standard particularly Philippine Financial Reporting (PFRS) Standard 9 (effective January 1, 2018), 10, 13 and PFRS for Small-Medium Entities are integrated in their related chapters. - The amendments if PFRS 3 regarding contingent consideration that is not within the scope of PFRS 9 / PAS 39. - The amendments to PAS 27 regarding the use of equity method in the Separate Financial Statements. - The effect of PFRS 9 on hedging activities." -- Preface
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Holdings
Item type Current library Call number Status Date due Barcode
Reserved Books Main Library Filipiniana Section 657.48 .D275 2017 v.2 c.2 (Browse shelf(Opens below)) Available 0117996
Reserved Books Main Library Filipiniana Section 657.48 .D275 2017 v.2 c.1 (Browse shelf(Opens below)) Available 0117995

Includes bibliographical references (page 1040)

"This textbook, Advanced Financial Accounting Volume II cover the essential issues on advanced courses dealing with financial accounting reporting in the following topical areas: home office, agency and branch, business combinations, consolidations, foreign currency transactions and translations and foreign currency hedging using forward (options contracts were presented only for illustration purposes but not included in the CPA Licensure Examinations in the subject Advanced Financial Accounting and Reporting).

This text present illustrations in a comprehensive and procedural way. The result is a textbook that conveys concepts clearly, ties procedure in its applications and develops the topics in incremental depth. The sequential approach used in this text is undoubtedly effective in the learning process for students and CPA reviewees.

This edition includes:
- The changes in the standard particularly Philippine
Financial Reporting (PFRS) Standard 9 (effective January
1, 2018), 10, 13 and PFRS for Small-Medium Entities are
integrated in their related chapters.
- The amendments if PFRS 3 regarding contingent
consideration that is not within the scope of PFRS 9 / PAS
39.
- The amendments to PAS 27 regarding the use of equity
method in the Separate Financial Statements.
- The effect of PFRS 9 on hedging activities." -- Preface

Adult

Text in English

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