000			01647nam a2200205Ia 4500
003			NULRC
005			20250520100603.0
008			250520s9999 xx 000 0 und d
020			_a9789719919162
040			_cNULRC
050			_aHF 5625 .V35 2012
100			_aValix, Conrado T. _eauthor
245		0	_aTheory of accounts vol. 1/ _cConrado T. Valix
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2012
300			_avii, 892 pages ; _c22 cm
365			_bPHP450
505			_aConceptual Framework 1 Qualitative Characteristics 54 Recognition Principles 87 Accounting Process 130 Statement of Financial Position 171 Notes to Financial Statements 223 Related Party Disclosures 234 Events After the Reporting Period 250 Statement of Comprehensive Income 268 NonCurrent Asset Held for Sale Discontinued Operations 303 Accounting Changes 328 Interim Financial Reporting 362 Operating Segments 384 Cash and Cash Equivalents 416 Accounts Receivable 439 Notes Receivable 455 Loan Receivable 462 Receivable Financing 469 Inventories 481 Inventory Valuation 507 Gross Profit and Retail Method 524 Biological Assets 533 Financial Instruments 550 Financial Assets At Fair Value 574 Investment in Equity Securities 598 Investment in Associate 609 Financial Asset at Amortized Cost 635 Investment Property 650 Derivatices 670 Property, Plant and Equipment 693 Government Grant 724 Borrowing Costs 737 Land, Building and Machinery 750 Depreciation 766 Depletion 791 Revaluation 808 Impairment of Asset 815 Intangible Asset 833 Specific Intangible Assets 857 Research and Development Cost 879
650			_aACCOUNTING
942			_2lcc _cBK
999			_c8755 _d8755