000			02709nam a2200241Ia 4500
003			NULRC
005			20250520102647.0
008			250520s9999 xx 000 0 und d
020			_a9789719919834
040			_cNULRC
050			_aHF 5625 .V35 2015
100			_aValix, Conrado T. _eauthor
245		0	_aTheory of accounts : _b2015 edition CPA Examination / _cConrado T. Valix
250			_a2015 edition
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2015
300			_a902 pages ; _c24 cm.
365			_bPHP450
505			_a1. 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.
520			_aThis 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.
650			_aACCOUNTING--EXAMINATION--STUDY GUIDES
700			_aValix, Christian Aris M. _eco-author
942			_2lcc _cBK
999			_c12501 _d12501