Financial accounting and reporting : Standards and applications / by Ma. Elenita Balatbat Cabrera

Includes appendices and references.

Chapter 1. The environment of financial accounting and reporting -- 2. Conceptual framework and theoretical structure of financial accounting and reporting -- 3. Review of the accounting process -- 4. Financial statements -- 5. Financial instrument framework -- 6. Cash and cash equivalents -- 7. Receivable - Part I. -- Receivable - Part II. -- 9. Investment in equity instruments -- 10. Investment in debt instruments and other financial assets -- 11. Derivative instruments and hedging activities -- 12. Inventories -- 13. Agricultural assets -- 14. Property, plant and equipment: Acquisition, exchange, Revaluation and disposition -- 15. Property, plant and equipment: Depreciation, depletion and impairment -- 16. Intangible assets -- 17. Other Non-financial assets: investment property; exploration for and evaluation of mineral resources assets -- 18. Noncurrent assets held for sale and discontinued operations.

Chapter 1 The environment of financial accounting and reporting --Chapter 2 Conceptual framework and theoretical structure of financial accounting and reporting --Chapter 3 Review of the accounting process --Chapter 4 Financial statement --Chapter 5 Financial instrument framework --Chapter 6 Cash and cash equivalents --Chapter 7 & 8 Receivables --Chapter 9 Investment in equity instrument --Chapter 10 Investment in debt instruments and other financial assets --Chapter 11 Derivative instruments and hedging activities --Chapter 12 Inventories --Chapter 13 Agricultural assets --Chapter 14 Property, plant and equipment: acquisitions, exchange, revaluation and disposition --Chapter 15 Property, plant and equipment: depreciation, depletion and impairment --Chapter 16 Intangible assets --Chapter 17 Other non-financial assets: investment property; exploration for and evaluation of mineral resources assets --Chapter 18 Noncurrent assets held for sale and discontinued operations