Theory of accounts vol. 1/ Conrado T. Valix

Conceptual Framework 1 Qualitative Characteristics 54 Recognition Principles 87 Accounting Process 130 Statement of Financial Position 171 Notes to Financial Statements 223 Related Party Disclosures 234 Events After the Reporting Period 250 Statement of Comprehensive Income 268 NonCurrent Asset Held for Sale Discontinued Operations 303 Accounting Changes 328 Interim Financial Reporting 362 Operating Segments 384 Cash and Cash Equivalents 416 Accounts Receivable 439 Notes Receivable 455 Loan Receivable 462 Receivable Financing 469 Inventories 481 Inventory Valuation 507 Gross Profit and Retail Method 524 Biological Assets 533 Financial Instruments 550 Financial Assets At Fair Value 574 Investment in Equity Securities 598 Investment in Associate 609 Financial Asset at Amortized Cost 635 Investment Property 650 Derivatices 670 Property, Plant and Equipment 693 Government Grant 724 Borrowing Costs 737 Land, Building and Machinery 750 Depreciation 766 Depletion 791 Revaluation 808 Impairment of Asset 815 Intangible Asset 833 Specific Intangible Assets 857 Research and Development Cost 879