TY - BOOK AU - Cabrera, Ma. Elenita Balatbat AU - Ocampo, Reynaldo Royo TI - Financial accounting and reporting: Standards and application (Volume 1) SN - 978-971-9919-414 U1 - BFil.657 --2013-2014 edition PY - 2013/// CY - --Manila PB - GIC Enterprise &Co., Inc. N1 - Includes appendix and references; Chapter 1.--The environment of financial accounting and reporting --2.Conceptual framework and theoretical re of financial accounting and reporting --3.Review of the accounting process --4.Financial statements: An overview --5.Financial instrument framework --6.Cash and cash equivalents --7.Receivables-Part I --8.Receivables-Part II --9.Investment in equity instruments --10.Investment in debt instruments and other financial assets --11.Derivative instruments and hedging activities --12.Inventories --13.Agricultural assets --14.Property, plant and equipment: Acquisition, exchange, revaluation and disposition --15..Property, plant and equipment: Depreciation,depletion and impairment --16.Intangible assets --17.Other non-financial assets: Investment property; exploration for and evaluation of mineral resources assets --18.Non-current assets held for sale and discontinued operations ER -