TY  - BOOK
AU  - Valix, Conrado T., author
AU  - Valix, Christian Aris M.
AU  - Valix, Ronald M.
TI  - Theory financial accounting
SN  - 978-621-416-143-0
U1  - BFil. 657 
PY  - 2024///
CY  - Sampaloc, Manila, Philippines
PB  - GIC Enterprises & Co., Inc.
KW  - Accounting
N1  - 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
ER  -