000			02282nam a22002417a 4500
003			OSt
005			20241219111040.0
008			190829b ||||| |||| 00| 0 eng d
020			_a978-621-416-066-2
040			_cUM Bansalan College LIC
082			_aBFil. 657 _bV238c 2019
100			_9310 _aValix, Conrado T.
245			_aConceptual framework and accounting standards/ _cby Conrado T. Valix
250			_a2019 Edition
260			_aManila: _bGIC Enterprises & Co., Inc., _cc2019
300			_ac781 page
362			_ac2019
505			_aChapter 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
650		0	_aAccounting -- Study and teaching _914808
700			_9372 _aPeralta, Jose F.
700			_9315 _aValix, Christian Aris M.
942			_2ddc _cBFI
999			_c8323 _d8323