Financial accounting and reporting: Standards and application (Volume 1) by Ma. Elenita Balatbat Cabrera and Reynaldo Royo Ocampo

Includes appendix and references.

Chapter 1.--The environment of financial accounting and reporting --2.Conceptual framework and theoretical re of financial accounting and reporting --3.Review of the accounting process --4.Financial statements: An overview --5.Financial instrument framework --6.Cash and cash equivalents --7.Receivables-Part I --8.Receivables-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.Non-current assets held for sale and discontinued operations.