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Conceptual framework and accounting standards / Nick L. Aduana.

By: Material type: TextTextLanguage: English Publication details: Quezon City : C & E Publishing, Inc., 2019.Description: xviii, 653 pages ; 22 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9789719811572 (pbk.)
Subject(s): LOC classification:
  • HF5626 Ad9 2019
Online resources:
Contents:
Conceptual framework and accounting standards on financial statements presentation and preparation -- Conceptual framework -- Presentation of financial statements (PAS/IAS 1) -- Statement of cash flows (PAS/IAS 7) -- Accounting policies, changes in accounting estimates and errors (PAS/IAS 8) -- Events after the reporting period (PAS/IAS 10) -- Interim financial reporting (PAS/IAS 34) -- First-time adoption of PFRS/IFRS (PERS/IFRS 1) -- Fair value measurement (PFRS/IFRS 13) -- Accounting standards for specific transactions, events, and conditions -- Inventories -- Agriculture (PAS/IAS 41) -- Financial instruments (PFRS/IFRS 9) -- Financial instruments: Presentation (PAS/IAS 32) -- Financial instruments: Disclosures (PFRS/IFRS 7) -- Investment in Associates and Joint Ventures (PAS/IAS 28) -- Property, plant, and equipment (PAS/IAS 16) -- Investment property (PAS/IAS 40) -- Borrowing cost (PAS/IAS 23) -- Impairment of assets (PAS/IAS 36) -- Non-current assets held for sale and discontinued operations (PFRS/IFRS 5) -- Intangibles (PAS/IAS 38) -- Other accounting standards for specific transactions, events, and conditions -- Provisions, contingent liabilities, and contingent assets (PAS/IAS 37) -- Revenue (PAS/IAS 18) -- Employee benefits (PAS/IAS 19) -- Accounting and reporting by retirement benefits plans (PAS/IAS 26) -- Share-based payment (PFRS/IFRS 2) -- Leases (PAS/IAS 17) -- Construction contracts (PAS/IAS 11) -- Insurance contracts (PFRS/IFRS 4) -- Income taxes (PAS/IAS 12) -- Earnings per share (PAS/IAS 33).
Summary: "Conceptual Framework and Accounting Standards is a textbook designed to aid business students in the preparation and presentation of financial statements. This book serves as a foundation for higher accounting subjects as these highlights different international and Philippine accounting standards on the presentation, measurement, and valuation procedures of particular accounts.it also discusses other standards on the recognition and measurement of certain transactions and events. This material contains exercises to gauge the learning of future accountants."--Back cover.
List(s) this item appears in: NEW Print Books 2023
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Holdings
Item type Current library Collection Call number Materials specified URL Copy number Status Notes Date due Barcode
Books Books Ladislao N. Diwa Memorial Library Filipiniana Section Non-fiction F RUS HF5626 Ad9 2019 (Browse shelf(Opens below)) Link to resource c1 Room use only 78921 00080275
Books Books Ladislao N. Diwa Memorial Library Filipiniana Section Non-fiction FIL HF5626 Ad9 2019 (Browse shelf(Opens below)) Link to resource c2 Available 78922 00080276
Books Books Ladislao N. Diwa Memorial Library Filipiniana Section Non-fiction FIL HF5626 Ad9 2019 (Browse shelf(Opens below)) Link to resource c3 Available 78923 00080277

Includes bibliographical references and index.

Conceptual framework and accounting standards on financial statements presentation and preparation -- Conceptual framework -- Presentation of financial statements (PAS/IAS 1) -- Statement of cash flows (PAS/IAS 7) -- Accounting policies, changes in accounting estimates and errors (PAS/IAS 8) -- Events after the reporting period (PAS/IAS 10) -- Interim financial reporting (PAS/IAS 34) -- First-time adoption of PFRS/IFRS (PERS/IFRS 1) -- Fair value measurement (PFRS/IFRS 13) -- Accounting standards for specific transactions, events, and conditions -- Inventories -- Agriculture (PAS/IAS 41) -- Financial instruments (PFRS/IFRS 9) -- Financial instruments: Presentation (PAS/IAS 32) -- Financial instruments: Disclosures (PFRS/IFRS 7) -- Investment in Associates and Joint Ventures (PAS/IAS 28) -- Property, plant, and equipment (PAS/IAS 16) -- Investment property (PAS/IAS 40) -- Borrowing cost (PAS/IAS 23) -- Impairment of assets (PAS/IAS 36) -- Non-current assets held for sale and discontinued operations (PFRS/IFRS 5) -- Intangibles (PAS/IAS 38) -- Other accounting standards for specific transactions, events, and conditions -- Provisions, contingent liabilities, and contingent assets (PAS/IAS 37) -- Revenue (PAS/IAS 18) -- Employee benefits (PAS/IAS 19) -- Accounting and reporting by retirement benefits plans (PAS/IAS 26) -- Share-based payment (PFRS/IFRS 2) -- Leases (PAS/IAS 17) -- Construction contracts (PAS/IAS 11) -- Insurance contracts (PFRS/IFRS 4) -- Income taxes (PAS/IAS 12) -- Earnings per share (PAS/IAS 33).

"Conceptual Framework and Accounting Standards is a textbook designed to aid business students in the preparation and presentation of financial statements. This book serves as a foundation for higher accounting subjects as these highlights different international and Philippine accounting standards on the presentation, measurement, and valuation procedures of particular accounts.it also discusses other standards on the recognition and measurement of certain transactions and events. This material contains exercises to gauge the learning of future accountants."--Back cover.

Fund 164 C&E Publishing, Inc. Purchased 01/08/2021 78921 PNR PHP 698.00 copy 1 2020-11-467 2021-1-0061

Fund 164 C&E Publishing, Inc. Purchased 01/08/2021 78922 PNR PHP 698.00 copy 2 2020-11-467 2021-1-0061

Fund 164 C&E Publishing, Inc. Purchased 01/08/2021 78923 PNR PHP 698.00 copy 3 2020-11-467 2021-1-0061

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