Conceptual framework and accounting standards
Type
Book
Authors
ISBN 13
9789719811572
Category
Filipiniana (Fi)
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Publication Year
2019
Publisher
C & E Publishing, Inc., Philippines
Pages
653
Subject
Financial statements -- Standards.
Description
xviii, 653 pages : illustrations, black and white.
Content: Unit 1. Conceptual framework and accounting standards on financial statements presentation and preparation -- Chapter 1. Conceptual framework -- Chapter 2. Presentation of financial statements -- Chapter 3. Statement of cash flows -- Chapter 4. Accounting policies, changes in accounting estimates and errors -- Chapter 5. Events after the reporting period -- Chapter 6. Interim financial reporting -- Chapter 7. First-time adoption of PFRS/IFRS -- Chapter 8. Fair value measurement -- Unit 2. Accounting standards for specific transactions, events, and conditions -- Chapter 9. Inventories -- Chapter 10. Agriculture -- Chapter 11. Financial instruments -- Chapter 12. Financial instruments: Presentation -- Chapter 13. Financial instruments: Disclosures -- Chapter 14. Investment in associates and joint ventures -- Chapter 15. Property, plant, and equipment -- Chapter 16. Investment property -- Chapter 17. Borrowing cost -- Chapter 18.Impairment of assets -- Chapter 19. Non-current assets held for sale and discontinued operations -- Chapter 20. Intangibles -- Unit 3. Other accounting standards for specific transactions, events, and conditions -- Chapter 21. Provisions, contingent liabilities, and contingent assets -- Chapter 22. Revenue -- Chapter 23. Employee benefits -- Chapter 24. Accounting and reporting by retirement benefits plans -- Chapter 25. Share-based payment -- Chapter 26. Leases -- Chapter 27. Construction contracts -- Chapter 28. Insurance contracts -- Chapter 29. Income taxes -- Chapter 30. Earnings per share.
Content: Unit 1. Conceptual framework and accounting standards on financial statements presentation and preparation -- Chapter 1. Conceptual framework -- Chapter 2. Presentation of financial statements -- Chapter 3. Statement of cash flows -- Chapter 4. Accounting policies, changes in accounting estimates and errors -- Chapter 5. Events after the reporting period -- Chapter 6. Interim financial reporting -- Chapter 7. First-time adoption of PFRS/IFRS -- Chapter 8. Fair value measurement -- Unit 2. Accounting standards for specific transactions, events, and conditions -- Chapter 9. Inventories -- Chapter 10. Agriculture -- Chapter 11. Financial instruments -- Chapter 12. Financial instruments: Presentation -- Chapter 13. Financial instruments: Disclosures -- Chapter 14. Investment in associates and joint ventures -- Chapter 15. Property, plant, and equipment -- Chapter 16. Investment property -- Chapter 17. Borrowing cost -- Chapter 18.Impairment of assets -- Chapter 19. Non-current assets held for sale and discontinued operations -- Chapter 20. Intangibles -- Unit 3. Other accounting standards for specific transactions, events, and conditions -- Chapter 21. Provisions, contingent liabilities, and contingent assets -- Chapter 22. Revenue -- Chapter 23. Employee benefits -- Chapter 24. Accounting and reporting by retirement benefits plans -- Chapter 25. Share-based payment -- Chapter 26. Leases -- Chapter 27. Construction contracts -- Chapter 28. Insurance contracts -- Chapter 29. Income taxes -- Chapter 30. Earnings per share.
Biblio Notes
Includes bibliographical references and index.
Number of Copies
1
