03762nam a22003137a 4500 OSt 20260602124623.0 260602s20132013ph a|||er|||| 001 0 eng d University of Cebu-Banilad University of Cebu-Banilad Millan, Zeus Vernon B., author. Financial reporting theory and practice : (advanced accounting 1) / 2013 edition. Baguio City, Philippines : Northern CPA Review Co. (INCPAR), c2013. 602 pages : illustration (black and white) ; 22 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes bibliographical references. 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. "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. 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. 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). 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. 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. 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. 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 Adult Donation Biore, Christopher College of Business and Accountancy Accountancy Text in English Financial reporting. Accounting. ddc BK Janna [new] 06/02/2026 15335 15335 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL.RES 2026-06-02 Donated by: Dr. Christopher Biore 0 657 M61 v.4 2013 3UCBL000029108 2026-06-02 2026-06-02 FR