TY  - BOOK
AU  - Evangelista, Rosalinda D.
TI  - IFRS made easier: International financial reporting standards: Philippine financial reporting standards 
SN  - 9710489213
AV  - HF 5626 .E83 2008  
PY  - 2008///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co. Inc.
KW  - ACCOUNTING -- STANDARDS
N1  - 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
N2  - The IFRS are used in general purpose financial statements and other financial reporting
ER  -