| 000 -LEADER |
|---|
| fixed length control field |
03762nam a22003137a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260602124623.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260602s20132013ph a|||er|||| 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Millan, Zeus Vernon B., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Financial reporting theory and practice : |
| Remainder of title |
(advanced accounting 1) / |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2013 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Baguio City, Philippines : |
| Name of publisher, distributor, etc |
Northern CPA Review Co. (INCPAR), |
| Date of publication, distribution, etc |
c2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
602 pages : |
| Other physical details |
illustration (black and white) ; |
| Dimensions |
22 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 39 Partnership -- Chapter 40 Joint arrangements -- Chapter 41 Construction contacts -- Chapter 42 Accounting for franchise operations - franchisor -- Chapter 43 Installment method -- Chapter 44 Home office, branch and agency accounting -- Chapter 45 Insurance contracts -- Chapter 46 Accounting for build-operate-transfer (BOT) -- Chapter 47 First-term adoption of Philippine financial reort6ing standards. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This book is designed to provide an invaluable learning material accounting students and CPA candidates. Practicing accountants may also find this book a useful reference. This book discusses and illustrates provisions of current financial reporting standards in and easy-to-read manner. Practical insights on how the standards are applied in actual practice are provided as well.<br/><br/>This book is a labor of love and it is dedicated to you. I have written this book with the following goals in mind completeness, conciseness, simplicity, fun to learn and practical application. Complex accounting concepts are not eliminated simply because Disy are difficult to comprehend but rather they are simplified to the highest possible extent.<br/><br/>This book is based on current Philippine Financial Reporting Standards (PFRSs) adapted by the Financial Reporting Standards Council (FRSC) from the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).<br/><br/>Volumes 1, 2 and 3 of this book cover all topics tested in Practical Accounting Problems 1 while Volumes 4, 5 and 6 cover all topics tested in Practical Accounting Problems 2, as given in the CPA board exams. Volumes 1 until 6 cover all topics tested in Theory of Accounts.<br/><br/>Volumes 1, 2, and 3 of this book are patterned after the Commission on Higher Education (CIED) Curriculum for the following: Financial Accounting & Reporting Part I, Financial Accounting & Reporting Part II, and Financial Accounting & Reporting Part III, respectively.<br/><br/>Volumes 4, 5 and 6 of this book are patterned after the Commission on Higher Education (CHED) Curriculum for the following: Advanced Financial Accounting & Reporting I and Accounting for Governmental, Not-for-Profit Entities and Specialized Industries and Cost Accounting & Cost Management, respectively.<br/><br/>Each chapter thoroughly discusses the provisions in a related financial reporting standard. Each financial reporting standard has an equivalent chapter in order to facilitate a practitioner in browsing through the contents of this book. This is followed by a chapter summary, review questions and problems for classroom purposes and review questions for CPA board exam subject Theory of Accounts." --Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial reporting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
06/02/2026 |
