Financial accounting / (Record no. 18181)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02420nam a2200313Ia 4500 |
| 001 - CONTROL NUMBER | |
| control field | 328756 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | 0000000000 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210120102032.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150406n 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789719919971 |
| 040 ## - CATALOGING SOURCE | |
| Description conventions | rda |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5635 |
| Item number | .V238 2016 v.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T. |
| 9 (RLIN) | 34436 |
| 245 #0 - TITLE STATEMENT | |
| Title | Financial accounting / |
| Statement of responsibility, etc. | Conrado T. Valix, Jose, F. Peralta, Christian Aris M. Valix. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Manila, Philippines : |
| Name of producer, publisher, distributor, manufacturer | GIC Enterprises & Co., Inc., |
| Date of production, publication, distribution, manufacture, or copyright notice | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 2 volumes |
| Dimensions | 22 cm. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This volume is patterned after the undergraduate course syllabus for Financial Accounting Part II as promulgated by the Commission on Higher Education through the recommendation of the Board of Accountancy. The book is designed to cover the financial accounting standards relative to the recognition, measurement, statement presentation and disclosure requirements of liabilities and shareholders' equity. Leases, debt-restructure, employee benefits, deferred income tax, share-based compensation, book value per share and earnings per share are extensively discussed in this volume. Moreover, this book is revised to conform with the amended Philippine standards, PIC Interpretations, amended International Accounting Standards, current International Financial Reporting Standards or IFRS and IFRIC Interpretations. The Philippine standards are known as Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS. These standards are numbered the same as their counterpart in International Accounting Standards and International Financial Reporting Standards. However, in financial accounting issues where there are no Philippine standards and international accounting standards, the pronouncements of the AICPA Financial Accounting Standards Board are cited and followed. -- From the Preface of the Book. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Peralta, Jose F. |
| 9 (RLIN) | 34438 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Valix, Christian Aris M. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Filipiniana |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Aklatang Emilio Aguinaldo-Information Resource Center | Aklatang Emilio Aguinaldo-Information Resource Center | Filipiniana | 11/22/2016 | FUND:GenRef SY 16-17 | FIL 015488 | HF 5635 .V238 2016 v.2 | 3AEA2015006473 | 01/20/2021 | 01/20/2021 | Filipiniana | |||||
| Aklatang Emilio Aguinaldo-Information Resource Center | Aklatang Emilio Aguinaldo-Information Resource Center | Filipiniana | 11/22/2016 | FUND:GenRef SY 16-17 | FIL 015489 | HF 5635 .V238 2016 v.2 | 3AEA2015006474 | 01/20/2021 | 01/20/2021 | Filipiniana | |||||
| Aklatang Emilio Aguinaldo-Information Resource Center | Aklatang Emilio Aguinaldo-Information Resource Center | Filipiniana | 06/27/2017 | FUND:Donation | FIL 015683 | HF 5635 .V238 2016 v.2 | 3FIL2017015683 | 01/20/2021 | 01/20/2021 | Filipiniana | |||||
| Aklatang Emilio Aguinaldo-Information Resource Center | Aklatang Emilio Aguinaldo-Information Resource Center | Filipiniana | 06/27/2017 | FUND:Donation | FIL 015684 | HF 5635 .V238 2016 v.2 | 3FIL2017015684 | 01/20/2021 | 01/20/2021 | Filipiniana |
