TY - BOOK AU - Valix, Conrado T. AU - Peralta, Jose F. AU - Valix, Christian Aris M. TI - Financial accounting SN - 9789719919759 AV - HF 5635 .V238 2015 v.2 PY - 2015/// CY - Manila, Philippines PB - GIC Enterprises & Co., Inc. KW - Accounting N2 - This volume is patterned after the undergraduate course syllabus for Financial Accounting Part 2 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, shared-based compensation, book value per share and earnings per share are extensively discussed in this volume ER -