000			02200nam a2200277Ia 4500
001			332919
003			0000000000
005			20210120102122.0
008			171003n 000 0 eng d
020			_a9786214160082
040			_erda
050			_a HF 5661 _b.V238 2016 v.2
100			_aValix, Conrado T. _934436
245		0	_aCPA examination practical financial accounting / _cConrado T. Valix, Christian Aris M. Valix.
264			_aManila : _bGIC Enterprises & Co., Inc., _cc2016.
300			_a713 pages _c23 cm.
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
520			_aThis 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.
650			_aAccounting Examinations, questions, etc. _947160
650			_aAccounting.
942			_cFIL
999			_c18216 _d18216