in English

Contents: Volume I. Unit 1. ACCOUNTING AND REPORTING OF FINANCIAL ASSETS -- Chapter 1. Financial accounting and reporting environment: an overview -- Chapter 2. Cash and cash equivalents, part 1 -- Chapter 3. Cash and cash equivalents, part 2 -- Chapter 4. Receivables, part 1 -- Chapter 5. Receivables, part 2 -- Unit II. ACCOUNTING AND REPORTING OF NON-FINANCIAL ASSETS -- Chapter 6. Inventories, part 1 -- Chapter 7. Inventories, part 2 -- Chapter 8. Property, plant and equipment, part 1 -- Chapter 9. Property, plant and equipment, part 2 -- Chapter 10. Agricultural assets -- Chapter 11. Investment property -- Chapter 12. Intangible assets -- Chapter 13. Exploration for and evaluation of mineral resources assets -- Chapter 14. Non-current assets held for sale and discontinued operations -- References. Contents: Volume II. Unit III. ACCOUNTING AND REPORTING OF INVESTMENTS -- Chapter 15. Investment in equity instruments -- Chapter 16. Investment in debt instrument and other financial assets -- Chapter 17. Investment in derivative instruments -- Unit IV. ACCOUONTING AND REPORTING OF LIABILITIES-PART 1 -- Chapter 18. Liabilities -- Chapter 19. Provisions for liabilities; contingent liabilities and contingent assets -- Chapter 20. Long-term notes payable: debt restructuring -- Chapter 21. Bonds payable -- Unit V. ACCOUNTING AND REPORTING OF LIABILITIES-PART 2 -- Chapter 22. Lease accounting by the lessee -- Chapter 23. Lease accounting by the lessor -- Chapter 24. Accounting for income taxes -- Chapter 25. Accounting for employee benefits -- Unit VI. ACCOUNTING AND REPORTING OF SHAREHOLDERS` EQUITY -- Chapter 26. Shareholders` equity: contributed capital -- Chapter 27. Shareholders` equity: retained earnings; quasi-reorganization --References. Contents: Volume III. Unit VII. REVIEW OF THE ACCOUNTING PROCESSING CYCLE -- Chapter 28. Accounting processing cycle revisited -- Unit VIII. PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS-PART 1 -- Chapter 29. Preparation of general-purpose financial statements -- Chapter 30. Statement of financial position -- Chapter 31. Statement of performance or statement of profit or loss and other comprehensive income -- Chapter 32. Statement of changes in equity -- Chapter 33. Statement of cash flows -- Unit IX. PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS-PART 2 -- Chapter 34. Notes to financial statements -- Chapter 35. Earnings per share / book value per share -- Chapter 36. Related party disclosures; events after the reporting period -- Unit X. PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS-PART 3 -- Chapter 37. Operating segment reporting -- Chapter 38. Changes in accounting policies and estimates; correction of errors -- Chapter 39. Interim financial reporting -- Chapter 40. Reconstruction of accounts -- Chapter 41. Financial reporting and changing prices -- Unit XI> THE PHILIPPINE FINANCIAL REPORTING FRAMEWORKS -- Chapter 42. The Philippine financial reporting frameworks -- References.

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