TY  - BOOK
AU  - Valix, Conrado T.
AU  - Valix, Christian Aris M.
TI  - Theory of accounts: 2015 edition CPA Examination 
SN  - 9789719919834
AV  - HF 5625 .V35 2015   
PY  - 2015///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co. Inc.
KW  - ACCOUNTING--EXAMINATION--STUDY GUIDES
N1  - 1. The accountancy profession -- 2. Conceptual framework : Assumptions and financial reporting -- 3.Conceptual framework : Qualitative characteristics -- 4. Conceptual framework : elements of financial statements -- 5. Accounting process -- 6. Financial statements -- 7. Statement of financial position -- 8. Notes to financial statements -- 9. Related party disclosures -- 10. Events after the reporting period -- 11. Statement of comprehensive income -- 12. Statement in changes in equity -- 13. Noncurrent assets held for sale -- 14. Discontinued operations -- 15. Accounting estimate -- 16. Accounting policy -- 17. Interim financial reporting -- 18. Operating segments -- 19. Cash and cash equivalents -- 20. Accounts receivable -- 21. Notes receivable -- 22. Loan receivable -- 23. Receivable financing -- 24. Inventories -- 25. Inventory cost flow -- 26. Lower of cost and net realizable value -- 27. Gross profit and retail method -- 28. Biological asset -- 29. Financial instruments -- 30. Financial assets at fair value -- 31. Investments in equity securities -- 32. Investment in associate -- 33. Financial asset at amortized cost -- 34. Investment property -- 35. Derivatives -- 36. Property, plant and equipment -- 37. Government grant -- 38. Borrowing costs -- 39. Land and rebuilding -- 40. Machinery -- 41. Depreciation -- 42. Depletion -- 43. Revaluation -- 44. Impairment of asset -- 45. Intangible asset -- 46. Specific Intangible asset: Patent, trademark and goodwill -- 47. Specific Intangible asset : Copyright, franchise, leasehold, license, customer list -- 48. Research and development cost
N2  - This book serves as a reviewer in Theory of Accounts in the Philippine CPA Licensure Examinations. It is prepared in accordance with the syllabus for Theory of Accounts issued and approved by the Board of Accountancy. This reviewer is largely based on the Conceptual Framework for Financial Reporting, Philippine Accounting Standards or PAS and Philippine Financial Reporting, Standards or PFRS
ER  -