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Theory financial accounting / by Conrado T. Valix, Christian Aris M. Valix and Ronald M. Valix

By: Contributor(s): Material type: TextPublication details: Sampaloc, Manila, Philippines : GIC Enterprises & Co., Inc., c2024Edition: 2024 Revised editionDescription: viii, 721 pages ; 22 centimetersContent type:
  • rdacontent
ISBN:
  • 978-621-416-143-0
Subject(s): DDC classification:
  • BFil. 657 V238t
Contents:
1. The Accounting 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, Concepts of capital).-- 8. Accounting Process.-- 9. Financial Statements.-- 10. Statement of Financial Position.-- 11. Notes to Financial Statements.-- 12. Related Party Disclosures.-- 13. Events after the Reporting Period. -- 14. Income Statement.-- 15. Noncurrent Assets held for Sale.-- 16. Discontinued Operations.-- 17. Accounting Changes (Prior period errors).-- 18. Interim Financial Reporting.-- 19. Operating Segments.-- 20. Cash and Cash Equivalents.-- 21. Accounts Receivable.-- 22. Notes Receivable (Receivable financing).-- 23. Inventories.-- 24. Inventory Cost Flow (Lower of cost and net realizable value).-- 25. Gross Profit and Retail Method.-- 26. Biological Assets.-- 27. Financial Assets Fair Value.-- 28. Investment in Associate.-- 29. Financial Asset at Amortized Cost (Bond Investment).-- 30. Investment Property.-- 31. Property, Plant and Equipment.-- 32. Government Grant.-- 33. Borrowing Costs.-- 34. Land, Building and Machinery (Capital and revenue expenditure.-- 35. Depreciation.-- 36. Depletion.-- 37. Revaluation.-- 38. Impairment of Asset. -- 39. Intangible Assets.-- 40. Specific Intangible Assets.-- 41. Research and Development Cost.-- 42. Liabilities.-- 43. Provision (Contingent liability and contingent asset).-- 44. Bonds Payable.-- 45. Compound Financial Instrument.-- 46. Note Payable (Debt restructure).-- 47. Lessee Accounting.-- 48. Lessor Accounting.-- 49. Accounting for Income Tax.-- 50. Employee Benefits.-- 51. Shareholders Equity.-- 52. Retained Earnings.-- 53. Share-Based Compensation.-- 54. Earnings per share.-- 55. Cash and Accrual Basis (Error correction).-- 56. Statement of Cash Flows.-- 57. Hyperinflation.-- 58. Small and Medium-sized entities.-- 59. SMEs - Financial Statements.-- 60. SMEs - Assets.-- 61. SMEs - Liabilities and Equity.-- 62. Small entities.-- 63. Business Combination.-- 64. Consolidation.-- 65. Foreign Currency.-- 66. Derivatives and Hedging.-- 67. Joint Arrangement.-- 68. Revenue from Contract with Customers.-- 69. Fair Value Measurement.-- 70. Nonprofit Organization.
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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 V238t 2024 (Browse shelf(Opens below)) c.1 Available 9728
Bansalan Filipiniana1 UM Bansalan College LIC BFil. 657 V238t 2024 (Browse shelf(Opens below)) c.2 Available 9729

1. The Accounting 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, Concepts of capital).-- 8. Accounting Process.-- 9. Financial Statements.-- 10. Statement of Financial Position.-- 11. Notes to Financial Statements.-- 12. Related Party Disclosures.-- 13. Events after the Reporting Period. -- 14. Income Statement.-- 15. Noncurrent Assets held for Sale.-- 16. Discontinued Operations.-- 17. Accounting Changes (Prior period errors).-- 18. Interim Financial Reporting.-- 19. Operating Segments.-- 20. Cash and Cash Equivalents.-- 21. Accounts Receivable.-- 22. Notes Receivable (Receivable financing).-- 23. Inventories.-- 24. Inventory Cost Flow (Lower of cost and net realizable value).-- 25. Gross Profit and Retail Method.-- 26. Biological Assets.-- 27. Financial Assets Fair Value.-- 28. Investment in Associate.-- 29. Financial Asset at Amortized Cost (Bond Investment).-- 30. Investment Property.-- 31. Property, Plant and Equipment.-- 32. Government Grant.-- 33. Borrowing Costs.-- 34. Land, Building and Machinery (Capital and revenue expenditure.-- 35. Depreciation.-- 36. Depletion.-- 37. Revaluation.-- 38. Impairment of Asset. -- 39. Intangible Assets.-- 40. Specific Intangible Assets.-- 41. Research and Development Cost.-- 42. Liabilities.-- 43. Provision (Contingent liability and contingent asset).-- 44. Bonds Payable.-- 45. Compound Financial Instrument.-- 46. Note Payable (Debt restructure).-- 47. Lessee Accounting.-- 48. Lessor Accounting.-- 49. Accounting for Income Tax.-- 50. Employee Benefits.-- 51. Shareholders Equity.-- 52. Retained Earnings.-- 53. Share-Based Compensation.-- 54. Earnings per share.-- 55. Cash and Accrual Basis (Error correction).-- 56. Statement of Cash Flows.-- 57. Hyperinflation.-- 58. Small and Medium-sized entities.-- 59. SMEs - Financial Statements.-- 60. SMEs - Assets.-- 61. SMEs - Liabilities and Equity.-- 62. Small entities.-- 63. Business Combination.-- 64. Consolidation.-- 65. Foreign Currency.-- 66. Derivatives and Hedging.-- 67. Joint Arrangement.-- 68. Revenue from Contract with Customers.-- 69. Fair Value Measurement.-- 70. Nonprofit Organization.

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