Aduana, Nick L. <br/><br/>
Conceptual framework and accounting standards / 
Nick L. Aduana. 
 - Quezon City :  C & E Publishing, Inc.,  2019. 
 - xviii, 653 pages ;  22 cm 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>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). 
<br/><br/> "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. 
<br/><br/><label>ISBN: </label>9789719811572 (pbk.) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting--Standards<br/>Accounting--Study and teaching (Higher)--Philippines<br/>Accounting--Textbooks
<br/><br/><label>LC Class. No.: </label>HF5626  / Ad9 2019