TY - BOOK AU - Valix, Conrado T. AU - Calix, Christian Aris M. TI - CPA examination practical financial accounting SN - 9786214160068 AV - HF 5661 .V238 2016 v.1 PY - 2016/// CY - Manila PB - GIC Enterprises & Co., Inc. KW - Accounting N2 - This book is primarily intended as a Reviewer in Financial Accounting and Reporting in the Philippine CPA Licensure Examinations. It is prepared in conformity with the new CPA syllabus approved by the Board of Accountancy and based on current PAS, PFRS, IAS, IFRS and IFRIC. Two chapters on small and medium-sized entities are included in accordance with PFRS for SMEs. The problems are lifted from the following sources: PHILCPA (Philippine CPA Licensure Examinations given by the Board of Accountancy); AICPA (Uniform CPA Examinations given by the American Institute of Cetified Public Accountants); IAA (Adapted problems from various intermediate accounting books); IFRS (Problems and illustrations from Application Guidance of International Financial Reporting Standards); ACP(Author constructed problems to exemplify Philippine GAAP, IAS, IFRS and IFRIC. More often, the particular Philippine Accounting Standard, Philippine Financial Reporting Standard, IAS, International Financial Reporting Standard adn IFRIC are cited to authoritatively support the solution to a problem. This CPA Examination textbook reviewer will definitely help the reviewees in large measure in preparing for the Philippine CPA Licensure Examinations in Financial Accounting and Reporting. --Preface of the book ER -