000			02072nam a2200229Ia 4500
003			NULRC
005			20250618144209.0
008			250520s9999 xx 000 0 und d
020			_a9710489213
040			_cNULRC
050			_aHF 5626 .E83 2008
100			_aEvangelista, Rosalinda D. _eauthor
245		0	_aInternational financial reporting standards : _bPhilippine financial reporting standards / _cRosalinda D. Evangelista and Esmeralda E. Verzosa
250			_aSecond Edition
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2008
300			_a584 pages ; _c23 cm.
365			_bPHP850
505			_aPREFACE -- 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.
520			_aThe IFRS are used in general purpose financial statements and other financial reporting.
650			_aACCOUNTING -- STANDARDS
942			_2lcc _cBK
999			_c2555 _d2555