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Conceptual framework and accounting standards / by Conrado T. Valix and Christian Aris M. Valix

By: Contributor(s): Material type: TextPublication details: Sampaloc, Manila, Philippines : GIC Enterprises & Co., Inc., c2024Edition: 2024 editionDescription: 649 pages ; 22 centimetersContent type:
  • rdacontent
ISBN:
  • 978-621-416-141-6
Subject(s): DDC classification:
  • BFil. 657  V238c
Contents:
1. The Accountancy Profession.-- 2. Conceptual Framework (Objective of financial reporting).-- 3. Conceptual Framework (Qualitative characteristics).-- 4. Conceptual Framework (Financial statements and reporting entity, Underlying assumptions).-- 5. Conceptual Framework (Elements of financial statements).-- 6. Conceptual Framework (Recognition and measurement).-- 7. Conceptual Framework (Presentation and disclosure).-- 8. Presentation of Financial Statements (Statement of financial position).-- 9. Presentation of Financial Statements (Statement of Comprehensive Income - PAS 1).-- 10. Statement of Cash Flows - PAS7.-- 11. Accounting Policies, Estimate and Errors - PAS 8.-- 12. Events after the Reporting Period.-- 13. Related Party Disclosures - PAS 24.-- 14. Inventories - PAS 2.-- 15. Property, Plant and Equipment - PAS 16.-- 16. Government grant - PAS 20.-- 17. Borrowing Costs.-- 18. Investment in Associates.-- 19. Impairment of Assets.-- 20. Intangible Assets - PAS-38.-- 21. Investment Property - PAS 40.-- 22. Agriculture - PAS 41.-- 23. Provision, Contingent Liability and Asset - PAS 37.-- 24. Financial Instruments - Presentation - PAS 32.-- 25. Income Taxes - PAS 12.-- 26. Employee Benefits - PAS 19.-- 27. Earnings per share - PAS 33.-- 28. Interim Financial Reporting - PAS 34.-- 29. Reporting in Hyperinflationary Economy - PAS 29.-- 30. First time Adoption of PFRS - PFRS 1.-- 31. Share-based Payment - PFRS 2.-- 32. Noncurrent Asset held for sale - PFRS 5.-- 33. Discontinued Operation - PFRS 5.-- 34. Exploration and Evaluation of Mineral Resources.-- 35. Operating Segments - PFRS 8.-- 36. Financial Instruments (Measurement of financial asset - PFRS 9.-- 37. Fair Value Measurement - PFRS 13.-- 38. Revenue from contracts with customers - PFRS 15. -- 39. Leases - PFRS 16. -- 40. IFRIC Interpretations.
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Cover image Item type Current library Home library Collection Shelving location Call number Materials specified Vol info URL Copy number Status Notes Date due Barcode Item holds Item hold queue priority Course reserves
Bansalan Filipiniana1 UM Bansalan College LIC BFil. 657 V238c 2024 (Browse shelf(Opens below)) c.1 Available 9726
Bansalan Filipiniana1 UM Bansalan College LIC BFil. 657 V238c 2024 (Browse shelf(Opens below)) c.2 Available 9727

1. The Accountancy Profession.-- 2. Conceptual Framework (Objective of financial reporting).-- 3. Conceptual Framework (Qualitative characteristics).-- 4. Conceptual Framework (Financial statements and reporting entity, Underlying assumptions).-- 5. Conceptual Framework (Elements of financial statements).-- 6. Conceptual Framework (Recognition and measurement).-- 7. Conceptual Framework (Presentation and disclosure).-- 8. Presentation of Financial Statements (Statement of financial position).-- 9. Presentation of Financial Statements (Statement of Comprehensive Income - PAS 1).-- 10. Statement of Cash Flows - PAS7.-- 11. Accounting Policies, Estimate and Errors - PAS 8.-- 12. Events after the Reporting Period.-- 13. Related Party Disclosures - PAS 24.-- 14. Inventories - PAS 2.-- 15. Property, Plant and Equipment - PAS 16.-- 16. Government grant - PAS 20.-- 17. Borrowing Costs.-- 18. Investment in Associates.-- 19. Impairment of Assets.-- 20. Intangible Assets - PAS-38.-- 21. Investment Property - PAS 40.-- 22. Agriculture - PAS 41.-- 23. Provision, Contingent Liability and Asset - PAS 37.-- 24. Financial Instruments - Presentation - PAS 32.-- 25. Income Taxes - PAS 12.-- 26. Employee Benefits - PAS 19.-- 27. Earnings per share - PAS 33.-- 28. Interim Financial Reporting - PAS 34.-- 29. Reporting in Hyperinflationary Economy - PAS 29.-- 30. First time Adoption of PFRS - PFRS 1.-- 31. Share-based Payment - PFRS 2.-- 32. Noncurrent Asset held for sale - PFRS 5.-- 33. Discontinued Operation - PFRS 5.-- 34. Exploration and Evaluation of Mineral Resources.-- 35. Operating Segments - PFRS 8.-- 36. Financial Instruments (Measurement of financial asset - PFRS 9.-- 37. Fair Value Measurement - PFRS 13.-- 38. Revenue from contracts with customers - PFRS 15. -- 39. Leases - PFRS 16. -- 40. IFRIC Interpretations.

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