TY  - BOOK
AU  - Valix, Conrado T.
AU  - Peralta, Jose F.
AU  - Valix, Christian Aris M.
TI  - Conceptual framework and accounting standards
SN  - 978-621-416-066-2
U1  - BFil. 657 
PY  - 2019///
CY  - Manila
PB  - GIC Enterprises & Co., Inc.
KW  - Accounting -- Study and teaching
N1  - Chapter 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. Presentation of financial statements statement of financial position  --9. Presentation of financial statements statement of comprehensive income  --10. Inventories  --11. Statement of cash flows  --12. Accounting policies, estimate and errors  --13. Events after the reporting period  --14. Property, plant and equipment  --15. Government grant  --16. Borrowing costs  --17. Related party disclosures  --18. Investment in associates  --19. Interim financial reporting  --20. Impairment of assets  --21. Intangible assets  --22. Investment property  --23. Agriculture  --24. Reporting in hyper inflationary economy  --25. Provision, contingent liability and asset  --26. Financial instruments - presentation  --27. Income taxes  --28. Employee benefits  --29. Earning per share  --30. First time adoption of pfrs  --31. Share - based payment  --32. Non current asset held for sale  --33. Discounted operation  --34. Exploration and evaluation of mineral resources  --35. Operating segments  --36. Financial instruments  --37. Fair value measurement  --38. Revenue from contracts with customers  --39. Leases  --40. Ifric interpretations
ER  -