TY  - BOOK
AU  - Punzalan, Angelito Roque, 
AU  - Laco, Reginald L., 
AU  - Ferrer, Rodiel C., 
TI  - A comprehensive and procedural approach in advanced financial accounting and reporting (for accounting students and CPA reviewees)
SN  - 9786214161423
U1  - 657.3076 P96 23
PY  - 2024///]
CY  - Manila, Philippines
PB  - Published & printed by GIC Enterprises & Co., Inc.
KW  - Accounting
KW  - Examinations, questions, etc
KW  - Financial statements
KW  - Problems, exercises, etc
N1  - Partnership
Joint Arrangements
Accounting for Home Office, Branch and Agency
Accounting for Business Combination
Consolidated and Separate Financial Statements
Corporate Liquidation
Cost Accumulation and Job Order Costing
Process Costing
Accounting for Joint and By-Product Costing
Activity-Based and Just-In-Time/Backflush Costing
Revenue from Contracts with Customers
Long-term Construction Contracts
Consignment Sales
Franchise Operations
Accounting for Insurance Contracts
Accounting for Build, Operate, and Transfer
Derivatives and Hedging
Foreign Currency Transactions and Translation of Foreign Currency
Accounting for Not-for-Profit Organizations
Government Accounting
Appendices :Mock Board-1 (AFAR)
                     Mock Board-2 (AFAR)
; CBA; Bachelor of Science in Accountancy
N2  - This book is the third edition of Advanced Financial Accounting and Reporting (authored by Punzalan, Laco, and Ferrer), a new subject in CPA Board Examination introduced by the Board of Accountancy to take effect starting May 206 CPA Examination. However, this book has been in circulation in sixteenth editions since 1999 as Practical Accounting 2/AFAR (authored by Angelito R. Punzalan) and being used by accounting students and CPA candidates. Based on the syllabus issued by the Board of Accountancy, the authors transformed Practical Accounting 2 to Advanced Financial Accounting and Reporting with several topics included like, Revenue Recognition (PFRS 15), Accounting for Insurance Contracts, Accounting for build, Operate, and Transfer, and Derivatives and Hedging
ER  -