Theory financial accounting / Conrado T. Valix, Christian Aris M. Valix.

"Include SMEs"--Front cover.

The accountancy profession -- Conceptual framework: assumptions and financial reporting -- Conceptual framework: qualitative characteristics -- Conceptual framework: elements of financial statements -- Accounting process -- Financial statements -- Statement of financial position -- Notes to financial statements -- Related party disclosures -- Events after the reporting period -- Statement of comprehensive income -- Statement of change in equity: financial capital and physical capital -- Noncurrent assets held for sale -- Discontinued operations -- Accounting estimate -- Accounting policy -- Interim financial reporting -- Operating segments -- Cash and cash equivalents -- Accounts receivable -- Notes receivable -- Receivable financing -- Inventories -- Inventory cost flow -- Lower of cost and net realizable value -- Gross profit and retail method -- Biological assets -- Financial instruments -- Financial assets at fair value -- Investment in associate -- Financial asset at amortized cost: fair value option -- Investment property -- Derivatives -- Property, plant and equipment -- Government grant -- Borrowing costs -- Land, building and machinery: capital and revenue expenditure -- Depreciation -- Depletion -- Revaluation -- Impairment of asset -- Intangible assets -- Specific intangible assets -- Research and development cost -- Liabilities: premium, warranty and deferred revenue -- Provision -- Contingent liability and contingent asset -- Bonds payable -- Effective interest method -- Compound financial instrument -- Note payable: debt restructure -- Lessee accounting -- Lessor accounting -- Accounting for income tax -- Employee benefits -- Shareholders’ equity -- Retained earnings -- Share-based compensation -- Book value per share -- Earnings per share -- Cash and accrual basis -- Error correction -- Statement of cash flows -- Hyperinflation: current cost -- Small and medium-sized entities -- Small and medium-sized entities: multiple choice.

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