TY  - BOOK
AU  - Valix, Conrado T., author
AU  - Valix, Christian Aris M.
TI  - Conceptual framework and accounting standards
SN  - 978-621-416-141-6
U1  - BFil. 657  
PY  - 2024///
CY  - Sampaloc, Manila, Philippines
PB  - GIC Enterprises & Co., Inc.
KW  - Accounting
N1  - 1. The Accountancy 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).-- 8. Presentation of Financial Statements (Statement of financial position).-- 9. Presentation of Financial Statements (Statement of Comprehensive Income - PAS 1).-- 10. Statement of Cash Flows - PAS7.-- 11. Accounting Policies, Estimate and Errors - PAS 8.-- 12. Events after the Reporting Period.-- 13. Related Party Disclosures - PAS 24.-- 14. Inventories - PAS 2.-- 15. Property, Plant and Equipment - PAS 16.-- 16. Government grant - PAS 20.-- 17. Borrowing Costs.-- 18. Investment in Associates.-- 19. Impairment of Assets.--  20. Intangible Assets - PAS-38.-- 21. Investment Property - PAS 40.-- 22. Agriculture - PAS 41.-- 23. Provision, Contingent Liability and Asset - PAS 37.-- 24. Financial Instruments - Presentation - PAS 32.-- 25. Income Taxes - PAS 12.-- 26. Employee Benefits - PAS 19.-- 27. Earnings per share - PAS 33.-- 28. Interim Financial Reporting - PAS 34.-- 29. Reporting in Hyperinflationary Economy - PAS 29.-- 30. First time Adoption of PFRS - PFRS 1.-- 31. Share-based Payment - PFRS 2.-- 32. Noncurrent Asset held for sale - PFRS 5.-- 33. Discontinued Operation - PFRS 5.-- 34. Exploration and Evaluation of Mineral Resources.-- 35. Operating Segments - PFRS 8.-- 36. Financial Instruments (Measurement of financial asset - PFRS 9.-- 37. Fair Value Measurement - PFRS 13.-- 38. Revenue from contracts with customers - PFRS 15. -- 39. Leases - PFRS 16. -- 40. IFRIC Interpretations

ER  -