000			03222nam a2200229Ia 4500
003			NULRC
005			20250520103016.0
008			250520s9999 xx 000 0 und d
020			_a9786214160853
040			_cNULRC
050			_aHF 5635 .V35 2020
100			_aValix, Conrado _eauthor
245		0	_aConceptual framework and accounting standards / _cConrado T. Valix, Jose F. Peralta and Christian Aris M. Valix
250			_a2020 edition.
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2020
300			_a806 pages ; _c22 cm.
505			_aChapter 1: The Accounting profession -- Chapter 2: Conceptual framework; objective of financial reporting -- Chapter 3: Conceptual framework; qualitative characteristics -- Chapter 4: Conceptual framework; financial statements and reporting entity, underlying assumptions -- Chapter 5: Conceptual framework; elements of financial statements -- Chapter 6: Conceptual framework; recognition and measurement -- Chapter 7: Conceptual framework; presentation and disclosure, concepts of capital -- Chapter 8: PAS 1 -- Presentation of financial statements; statement of financial position -- Chapter 9: PAS 1 -- Presentation of financial statements; statement of comprehensive income -- Chapter 10: PAS 2 -- Inventories -- Chapter 11: PAS 7 -- Statement of cash flow -- Chapter 12: PAS 8 -- Accounting policies, estimate and errors -- Chapter 13: PAS 10 -- Events after the reporting period -- Chapter 14: PAS 16 -- Property, plant and equipment -- Chapter 15: PAS 20 -- Government grant -- Chapter 16: PAS 23 -- Borrowing costs -- Chapter 17: PAS 24 -- Related party disclosures -- Chapter 18: PAS 28 -- Investment in associates -- Chapter 19: PAS 34 -- Interim financial reporting -- Chapter 20: PAS 36 -- Impairment of asset -- Chapter 21: PAS 38 -- Intangible asset -- Chapter 22: PAS 40 -- Investment property -- Chapter 23: PAS 41 -- Agriculture -- Chapter 24: PAS 29 -- Reporting in hyperinflationary economy -- Chapter 25: PAS 37 -- Provision, contingent liability and asset -- Chapter 26: PAS 32 -- Financial instruments; presentation -- Chapter 27: PAS 12 -- Income taxes -- Chapter 28: PAS 19 -- Employee benefits -- Chapter 29: PAS 33 -- Earnings per share -- Chapter 30: PFRS 1 --First time adoption of PFRS -- Chapter 31: PFRS 2 -- Share-based payment -- Chapter 32: PFRS 5 -- Noncurrent asset held for sale -- Chapter 33: PFRS 5 -- Discontinued operation --Chapter 34: PFRS 6 -- Exploration and evaluation of mineral resources -- Chapter 35: PFRS 8 -- Operating segments -- Chapter 36: PFRS 9 -- Financial instruments -- Chapter 37: PFRS 13 -- Fair value measurement -- Chapter 38: PFRS 15 -- Revenue from contracts with customers -- Chapter 39: PFRS 16 -- Leases -- Chapter 40. Infric Interpretations.
520			_aThis book covers description of the Accountancy Profession, the Conceptual Framework, an introduction to the preparation of financial statements and concise discussion of all Philippine Accounting Standards or PAS and the Philippine Financial Reporting Standards or PFRS related to financial accounting.
650			_aACCOUNTING
700			_aPeralta, Jose ;Valix, Christian Aris _eco-author ;co-author
942			_2lcc _cBK
999			_c21214 _d21214