Conceptual framework and accounting standards - Millan, Zeus Vernon B., author (Baguio City: Bandolin Enterprise, 2019)
Overview Of Accounting.-- Conceptual Framework For Financial Reporting.-- PAS 1 Presentation Of Financial Statements.-- PAS 2 Inventories.-- PAS 7 Statement Of Cash Flows.-- PAS 8 Accounting Policies, Changes In Accounting Estimates And Errors.-- PAS 10 Events After The Reporting Period.-- PAS 12 Income Taxes.-- PAS 16 Property, Plant And Equipment.-- PAS 19 Employee Benefits.-- PAS 20 Accounting For Government Grants and Disclosure Of Government Assistance.-- PAS 21 The Effects Of Changes In Foreign Exchange Rates.-- PAS 23 Borrowing Costs.-- PAS 24 Related Party Disclosures.-- PAS 26 Accounting And Reporting By Retirement benefit Plans.-- PAS 27 Separate Financial Statements.-- PAS 28 Investment In Associates And Joint Ventures.-- PAS 29 Financial reporting In Hyperinflationary Economies.-- PAS 32 Financial instruments: Presentation.-- PAS 33 Earnings Per Share.-- PAS 34 Interim Financial Reporting.-- PAS 36 Impairment Of Assets.-- PAS 37 Provisions, Contingent Liabilities And Contingent Assets.-- PAS 38 Intangible Assets.-- PAS 40 Investment Property.-- PAS 41 Agriculture.-- PFRS 1 First-Time Adoption Of Philippine Financial Reporting Standards.-- PFRS2 Share-Based Payment.-- PFRS 3 Business Combinations.-- PFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.-- PFRS 6 Exploration For And Evaluation Of Mineral resources.-- PFRS 7 Financial Instruments: Disclosures.-- PFRS 8 Operating Segments.-- PFRS 9 Financial Instruments.-- PFRS 10 Consolidated Financial Statements.-- PFRS 11 Joint Arrangements.-- PFRS 12 Disclosures Of Interests In Other Entities.-- PFRS 13 Fair Value Measurement.-- PFRS 14 Regulation Deferral Accounts.-- PFRS 15 Revenue From Contracts With Customers.-- PFRS16 Leases.-- PFRS 17 Insurance Contracts.
Includes references
Based On Philippine Financial Reporting Standards(PFRSs)
Keywords: Accounting - Study and Teaching