Theory financial accounting /
by Conrado T. Valix, Christian Aris M. Valix and Ronald M. Valix
- 2024 Revised edition
- Sampaloc, Manila, Philippines : GIC Enterprises & Co., Inc., c2024
- viii, 721 pages ; 22 centimeters
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.