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008			260602s20132013ph a|||er|||| 001 0 eng d
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aMillan, Zeus Vernon B., _eauthor.
245			_aFinancial reporting theory and practice : _b(advanced accounting 1) /
250			_a2013 edition.
260			_aBaguio City, Philippines : _bNorthern CPA Review Co. (INCPAR), _cc2013.
300			_a602 pages : _billustration (black and white) ; _c22 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references.
505			_aContents: 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			_a"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
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aFinancial reporting.
650			_aAccounting.
942			_2ddc _cBK
998			_cJanna [new] _d06/02/2026
999			_c15335 _d15335