Financial accounting /
Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix
- 2015 Revised edition.
- Manila, Philippines : GIC Enterprises & Co. Inc., c2015
- 973 pages : illustrations ; 22 cm .
- Volume Three .
Chapter 1: Financial statements -- Chapter 2: Statement of financial positions -- Chapter 3: Notes to financial statements -- Chapter 4: Related parties -- Chapter 5: Events after the reporting period -- Chapter 6: Statement of comprehensive income -- Chapter 7: Statement of changes in equity -- Chapter 8: Noncurrent asset held for sale -- Chapter 9: Discontinued operation -- Chapter 10: Accounting changes -- Chapter 11: Interim financial reporting -- Chapter 12: Operating segment -- Chapter 13: Cash and accrual basis -- Chapter 14: Single entry -- Chapter 15: Error correction -- Chapter 16: Statement of cash flows -- Chapter 17: Statement of cash flows -- Basic problems -- Chapter 18: Statement of cash flows -- Comprehensive problems -- Chapter 19: Hyperinflation -- Chapter 20: Current cost accounting -- Chapter 21: SMEs -- Definition -- Chapter 22: SMEs -- Qualities and general features -- Chapter 23: SMEs -- Statement of financial positions -- Chapter 24: SMEs -- Comprehensive income cash flows -- Chapter 25: SMEs -- Notes to financial statements -- Related parties -- Events after reporting period -- Chapter 26: SMEs -- Accounting changes -- Chapter 27: SMEs -- Inventories and revenue -- Chapter 28: SMEs -- Basic financial instruments -- Chapter 29: SMEs -- Associate -- Chapter 30: Investment property -- Chapter 31: SMEs -- Property, plant, and equipment -- Chapter 32: SMEs -- Government grant borrowing cost -- Chapter 33: SMEs -- Intangible assets -- Chapter 34: SMEs -- Impairment of assets -- Chapter 35: SMEs -- Provisions and contingencies -- Chapter 36: SMEs -- Leases -- Chapter 37: SMEs -- Employee benefits -- Chapter 38: SMEs -- Income tax -- Chapter 39: SMEs -- Equity -- Chapter 40: SMEs -- Shared-based payment -- Chapter 41: SMEs -- Specialized activities hyperinflation -- Chapter 42: Appendix
This volume is written to conform with the undergraduate courses syllabus for Financial Accounting Part III as promulgated by the Commission on Higher Education through the recommendation of Board of Accountancy.