Evangelista, Rosalinda D. <br/><br/>
International financial reporting standards :  Philippine financial reporting standards / 
Rosalinda D. Evangelista and Esmeralda E. Verzosa 
 - Second Edition 
 - Manila, Philippines :  GIC Enterprises & Co. Inc.,  c2008 
 - 584 pages ;  23 cm. 
<br/><br/>PREFACE -- Framework -- Presentation of Financial Statements -- Inventories -- CASH FLOW STATEMENTS -- ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES & ERRORS -- EVENTS AFTER BALANCE SHEET DATE -- CONSTRUCTION CONTRACTS -- INCOME TAXES -- SEGMENT REPORTING -- PROPERTY PLANT & EQUIPMENT -- LEASES -- REVENUE -- EMPLOYEE BENEFITS -- GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE -- THE EFFECTS OF CHANGES OF CHANGES IN FOREIGN EXCHANGE RATES -- BORROWING COSTS -- RELATED PARTY DISCLOSURES -- ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS -- CONSOLIDATED & SEPARATE FINANCIAL STATEMENTS -- INVESTMENTS IN ASSOCIATES -- FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES -- DISCLOSURE IN THE FINANCIAL STATEMENTS OF BANKS & SIMILAR FINANCIAL INSTITUTIONS -- INTEREST IN JOINT VENTURES -- FINANCIAL INSTRUMENTS: DISCLOSURE & PRESENTATION -- EARNINGS PER SHARE -- INTERIM REPORTING -- IMPAIRMENT OF ASSETS -- INTANGIBLES -- PROVISIONS, CONTINGENT ASSETS AND CONTINGENT LIABILITIES -- FINANCIAL INSTRUMENTS: RECOGNITION & MEASUREMENT -- INVESTMENT PROPERTY -- AGRICULTURE -- 1ST TIME ADOPTION OF PHILIPPINE REPORTING STANDARDS -- SHARE BASED PAYMENT -- BUSINESS COMBINATIONS -- INSURANCE CONTRACTS --NONCURRENT ASSETS HELD FOR SALE & DISCONTINUED OPERATIONS. 
<br/><br/> The IFRS are used in general purpose financial statements and other financial reporting. 
<br/><br/><label>ISBN: </label>9710489213 
<br/><br/><label>Subjects--Topical Terms: </label><br/>ACCOUNTING -- STANDARDS
<br/><br/><label>LC Class. No.: </label>HF 5626 .E83 2008