TY - BOOK AU - Mejorada, Nenita D. TI - Advanced accounting (Part II): Based on Philippines law and accounting practice SN - 971-12-0239-5 U1 - BFil. 657.046 Fourth edi. PY - 2000/// CY - Makati City PB - Goodwill Trading Co., Inc. KW - Accounting N1 - Chapter I. -- Agency , homes office and branch accounting -- II. Special problems in home office and branch accounting -- III. Mergers and consolidations -- IV. Consolidation of balance sheet at date of acquisition -- V. Consolidation of financial statement after acquisitions -- VI. Subsidiary Equity transactions ER -