000			02420nam a2200313Ia 4500
001			328756
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005			20210120102032.0
008			150406n 000 0 eng d
020			_a9789719919971
040			_erda
050			_a HF 5635 _b.V238 2016 v.2
100			_aValix, Conrado T. _934436
245		0	_aFinancial accounting / _cConrado T. Valix, Jose, F. Peralta, Christian Aris M. Valix.
264			_aManila, Philippines : _bGIC Enterprises & Co., Inc., _c2016
300			_a2 volumes _c22 cm.
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
520			_aThis 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			_aAccounting.
700			_aPeralta, Jose F. _934438
700			_aValix, Christian Aris M.
942			_cFIL
999			_c18181 _d18181