{"product_id":"accounting-for-business-combinations-advanced-accounting-2-2026-by-zeus-vernon-millan","title":"Accounting for Business Combinations (Advanced Accounting 2) 2026 by Zeus Vernon Millan","description":"\u003cp\u003eConquer the Toughest Subject in Accountancy with Accounting for Business Combinations (2026 Edition) by Millan\u003cbr\u003e\u003cbr\u003eMaster the complexities of mergers, acquisitions, and consolidated reporting with the definitive guide: Advanced Accounting 2 by Zeus Vernon Millan. Often cited as the \"final boss\" of the accounting curriculum, Business Combinations requires a perfect blend of theoretical understanding and computational precision. This 2026 edition demystifies PFRS 3 and PFRS 10, providing a clear roadmap through the maze of Non-Controlling Interests (NCI), Goodwill computation, and Eliminating Journal Entries. Whether you are a student striving for an \"A\" or a reviewee aiming for the Top 10, Millan’s logical, step-by-step methodology turns the most intimidating problems into predictable successes.\u003cbr\u003e\u003cbr\u003eKey Product Specifications:\u003c\/p\u003e\u003cul\u003e\u003cli\u003eAuthor: Zeus Vernon B. Millan\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eEdition: 2026 Edition (Latest PFRS\/IFRS Aligned)\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eISBN-13: 9786218029118\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eSubject: Advanced Financial Accounting and Reporting (AFAR)\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003eComprehensive Content Summary:\u003cbr\u003eThis 2026 release is the ultimate \"AFAR Survival Guide,\" featuring:\u003c\/p\u003e\u003cul\u003e\u003cli\u003ePFRS 3: Business Combinations: Master the Acquisition Method, including the identification of the acquirer, determining the acquisition date, and calculating Goodwill vs. Gain on Bargain Purchase.\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eConsolidation After Acquisition: Expert-level guidance on the \"Procedures for Consolidation,\" focusing on the elimination of intercompany dividends and the allocation of NCI in Net Income.\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eIntercompany Profit Transactions: A deep-dive into the \"Upstream and Downstream\" sales of Inventory and PPE, teaching you how to defer and realize intercompany profits with surgical accuracy.\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eJoint Arrangements (PFRS 11): Detailed walkthroughs of Joint Operations vs. Joint Ventures and the application of the Equity Method.\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e \u003c\/p\u003e\u003cul\u003e\u003cli\u003eChanges in Ownership Interest: Specialized sections on \"Step Acquisitions\" and \"Partial Disposals,\" ensuring you can handle any scenario involving the loss or gain of control.\u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003e\u003cbr\u003eDon't let consolidation be your \"elimination\" from the CPA dream. Add 9786218029118 to your study arsenal today and master the 2026 standards of Business Combinations!\u003c\/p\u003e","brand":"JBC Bookshop","offers":[{"title":"2026 Edition (NEW)","offer_id":50464865779852,"sku":"102-29118","price":829.0,"currency_code":"PHP","in_stock":false},{"title":"2024 Edition","offer_id":50464865812620,"sku":"102-00029","price":718.0,"currency_code":"PHP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0769\/0839\/6684\/files\/dc27685787164602a42fe1521f16386f_tplv-aphluv4xwc-origin-jpeg.jpg?v=1780640413","url":"https:\/\/jbcbookshop.com\/products\/accounting-for-business-combinations-advanced-accounting-2-2026-by-zeus-vernon-millan","provider":"JBC Bookshop","version":"1.0","type":"link"}