Conceptual framework and accounting standards / by Conrado T. Valix

Chapter 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.-- Chapter 8: Presentation of Financial Statements (Statement of Financial Position).-- Chapter 9: Presentation of Financial Statements (Statement of Comprehensive Income).-- Chapter 10: Statement of Cash Flows.-- Chapter 11: Accounting Policies, Estimate and Errors.-- Chapter 12: Events After the Reporting Period.-- Chapter 13: Related Party Disclosures.-- Chapter 14: Inventories.-- Chapter 15: Property, Plant and Equipment.-- Chapter 16: Government Grant.-- Chapter 17: Borrowing Costs.-- Chapter 18: Investment in Associates.-- Chapter 19: Impairment of Assets.-- Chapter 20: Intangible Assets.-- Chapter 21: Investment Property.-- Chapter 22: Agriculture.-- Chapter 23: Provision, Contingent Liability and Asset.-- Chapter 24: Financial Instruments - Presentation.-- Chapter 25: Income Taxes.-- Chapter 26: Employee Benefits.-- Chapter 27: Earnings per Share.-- Chapter 28: Interim Financial Reporting.-- Chapter 29: Reporting in Hyperinflationary Economy.-- Chapter 30: First Time Adoption of PFRS.-- Chapter 31: Share-Based Payment.-- Chapter 32: Noncurrent Asset Held for Sale.-- Chapter 33: Discontinued Operation.-- Chapter 34; Exploration and Evaluation of Mineral Resources.-- Chapter 35: Operating Segments.-- Chapter 36: Financial Instruments (Measurement of Financial Asset).-- Chapter 37: Fair Value Measurement.-- Chapter 38: Revenue from Contracts with Customers.-- Chapter 39: Leases.-- Chapter 40: IFRIC Interpretations.