Financial accounting and reporting: Standards and apllications (Volume II)/
by Ma. Elenita Balatbat Cabrera and Reynaldo Royo Ocampo.
- 2014 edition
- Manila City: GIC ENTERPRISES & CO., INC., c2014.
- xiv,1565p.: ill.; 22.8 cm.
Includes appendices and references.
Chapter 19.Liabilities --20.Current liabilities --21.Provision for liabilities; contingent liabilities and contingent assets --22.Non-current liabilities; accounting for bonds payable --23.Accounting for long-term note payable; debt restructuring --24.Owners equity: Accounting and reporting --25.Owners equity: Retained earnings; quasi-reorganization --26.Earning per share --27.Accounting for leases --28.Accounting for employee benefits --29.Accounting for income taxes.