Valix, Conrado T.

Intermediate accounting, volume two / Conrado T. Valix, Jose F. Peralta, Christian Aris M. Valix - 2019 revised edition. - Manila, Philippines : GIC Enterprises & Co., Inc., c2019. - 932 pages : illustrations ; 22 cm

Liabilities -- Premium liability -- Warranty liability -- Provision: contingent liability -- Bonds payable -- Effective interest method -- Compound financial instrument -- Note payable -- Debt restructure -- Lessee accounting: basic principles -- Lessee accounting: other accounting issue -- Operating lease – lessor -- Direct financing lease – lessor -- Sales type lease – lessor -- Sale and leaseback -- Accounting for income tax -- Postemployment benefits -- Defined benefit plan: accounting procedures -- Other employee benefits -- Shareholders’ equity -- Shareholders’ equity: treasury shares, rights issue, share split -- Retained earnings: dividends -- Retained earnings: appropriation and quasi-reorganization -- Share-based compensation: share options -- Share-based compensation: share appreciation right.

9786214160686 (vol.2)


Accounting

HF5635 / V23p 2019 v.2