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  <titleInfo>
    <title>Advanced accounting, principles and procedural applications : volume 2</title>
  </titleInfo>
  <name type="personal">
    <namePart>Guerrero, Pedro P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Peralta Jose F.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Manila, Philippines</placeTerm>
    </place>
    <publisher>GIC Enterprises Co., Inc.</publisher>
    <dateIssued>c2017</dateIssued>
    <edition>2017 edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xi, 586 pages : illustrations (black and white) ; </extent>
  </physicalDescription>
  <abstract> "This edition continues to provide a strong presentation of Advanced Financial Accounting topics, clear discussion, and integrated coverage based on continuous case examples. The text is highly illustrated with complete presentation of worksheets, schedules, and financial statements so that students can see the dvelopment of each topic. Inclusion of all recent Philippine and International Accounting Standards provides a current text for students preparing for the CPA examination." --Preface</abstract>
  <tableOfContents>Chapter 13 Business combinations (IFRS 3) -- Chapter 14 Consolidated statement of financial position— date of acquisition -- Chapter 15 Consolidated financial statements— subsequent to date of acquisition (IFRS 10) -- Chapter 16 Intercompany profit transaction— inventories -- Chapter 17 Intercompany sales of property, plant and equipment -- Chapter 18 Investments in joint arrangements, associates and joint ventures (IFRS 11 and IAS 28) -- Chapter 19 Accounting for foreign currency transactions -- Chapter 20 Transaction of foreign financial statements ( IAS 21) -- Chapter 21 Government accounting system for national government agencies -- Chapter 22 Nonprofit organizations. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <note type="statement of responsibility">Pedro P. Guerrero and Dean Jose F. Peralta. </note>
  <note>Purchased  Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9786214160358 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">250611</recordCreationDate>
    <recordChangeDate encoding="iso8601">20250611104442.0</recordChangeDate>
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