TY - BOOK AU - Valix, Condrado, T. AU - Peralta, Jose F. AU - Valix, Christian Aris M. TI - Intermediate accounting (Volume 2) / SN - 978-621-416-131-7 U1 - BFil. 657.044 2022 Edition PY - 2022/// CY - Manila PB - GIC Enterprises & Co., Inc. KW - Accounting N1 - Contents: Liabilities -- Premium liability -- Warranty liability -- Provision -- Bonds payable -- Effective interest method -- Compound financial instrument -- Note payable -- Debt restructure -- Lessee accounting -- Lessee accounting -- Operating lease - lessor -- Direct financing lease - lessor -- Sales type lease - lessor -- Sale and leaseback -- Accounting for income tax -- Postemployment benefits -- Defined benefit plan -- Other employee benefits -- Shareholders' equity -- Shareholders equity -- Retained earnings -- Retained earnings -- Share based compensation -- Share-based compensation -- Share-based compensation ER -