000			03150nam a2200361Ia 4500
005			20260803094237.0
008			251212s2022 xx 000 0 und d©©©
245	1		_aConceptual framework and accounting standards / _cConrado T. Valix, Jose F. Peralta & Christian Aris M. Valix.
100			_aValix, Conrado T.
700			_aPeralta, Jose F.; Valix, Christian Aris M.
260			_aManila : _bGIC Entiprices & Co., _c©2022.
250			_a2022 edition
300			_a628 pages:
300			_c22 cm
020			_a9786214161201
650			_aAccounting _xStandards
650			_aRisk management
650			_aAccounting
944			_aFIL
050			_a657.0218 V23c 2022
943			_b0 _c0 _d0 _e1 _f0 _g0 _h0 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6531
546			_ain English
953			_cCollege Library
505			_aChapter 1 The accountancy profession -- Chapter 2 Conceptual framework objective of financial reporting -- Chapter 3 Conceptual framework qualitative characteristics -- Chapter 4 Conceptual framework financial statements and reporting entity underlying assumptions -- Chapter 5 Conceptual framework element of financial statements -- Chapter 6 Conceptual framework recognition and measurement -- Chapter 7 Conceptual framework presentation and disclosure concepts capital -- Chapter 8 PAS 1 Presentation of financial statements statement of financial position -- Chapter 9 PAS 1 Presentation of financial statements statement of comprehensive income -- Chapter 10 PAS 2 Inventories -- Chapter 11 PAS 7 Statement of cash flows -- Chapter 12 PAS 8 Accounting policies, estimate and errors -- Chapter 13 PAS 10 Event after the reporting period -- Chapter 14 PAS 14 Property, plant and equipment -- Chapter 15 PAS 20 Government grant -- Chapter 16 PAS 23 Borrowing costs -- Chapter 17 PAS 24 Related party disclosure -- Chapter 18 PAS 28 Investment in associates -- Chapter 19 PAS 34 Interim financial reporting -- Chapter 20 PAS 36 Impairment of assets -- Chapter 21 PAS 38 Intangible assets -- Chapter 22 PAS 40 Investment property -- Chapter 23 PAS 41 Agriculture -- Chapter 24 PAS 29 Reporting of hyperinflationary economy -- Chapter 25 PAS 37 Provision, contingent liability and asset -- Chapter 26 PAS 32 Financial instrument - presentation -- Chapter 27 PAS 12 Income taxes -- Chapter 28 PAS 19 Employee benefits -- Chapter 29 PAS 33 Earning per share -- Chapter 30 PFRS 1 First time adoption of PFRS -- Chapter 31 PFRS Share based payment -- Chapter 32 PFRS 5 Concurrent asset held for sale -- Chapter 33 PFRS 5 Discontinued operation -- Chapter 34 PFRS Exploration and evaluation minerals resources -- Chapter 35 PFRS 8 Operating segments -- Chapter 36 PFRS 9 Financials instruments -- Chapter 37 PFRS 13 Fairs value measurement -- Chapter 38 PFRS 15 Revenue from contracts with customers -- Chapter 39 PFRS 16 Leases -- Chapter 40 IFRIC Interpretation s -- IFRIC 1 -- IFRIC 2 -- IFRIC 17 -- IFRIC 19.
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _ajpascua _b2023-09-18 11:00:12 _djpascua _e2023-09-18 11:00:12
998			_a12076
999			_c11968 _d11968