| 000 -LEADER |
|---|
| fixed length control field |
02440nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250520101339.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214160686 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Conrado T., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting : |
| Remainder of title |
volume two / |
| Statement of responsibility, etc |
Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2019 Revised edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
932 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
22 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1 Liabilities 1 -- Chapter 2 Premium Liability 42 -- Chapter 3 Warrant Liability 69 -- Chapter 4 Provision : contingent liability 91 -- Chapter 5 Bonds Payable 139 -- Chapter 6 Effective Interest Method 192 -- Chapter 7 Compound Financial Instrument 229 -- Chapter 8 Note Payable 259 -- Chapter 9 Debt Restructure 287 -- Chapter 10 Lessee Accounting: basic principles 313 -- Chapter 11 Lessee Accounting: other accounting issues 365 -- Chapter 12 Operating Lease - Lessor 388 -- Chapter 13 Direct Financing Lease - Lessor 409 -- Chapter 14 Sales type lease - lessor 439 -- Chapter 15 Sales and Leaseback 473 -- Chapter 6 Accounting for income tax 500 -- Chapter 17 Postemployment Benefits 564 -- Chapter 18 Defined Benefit Plan 604 -- Chapter 19 Other Employee Benefits 649 -- Chapter 20 Shareholders' Equity 679 -- Chapter 21 Shareholders' Equity 73 -- Chapter 22 Retained Earnings 771 -- Chapter 23 Retained earnings: appropriation and quasi-reorganizations 817 -- Chapter 24 Share-based compensation: share options 853 -- Chapter 25 Share-based compensation: share appreciation right. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This volume is designed to cover the financial accounting standards relative to the recognition, measurement, statement presentation and disclosure requirements of liabilities and shareholders' equity." --Prefence |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Peralta, Jose F., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Christian Aris M. |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
05/20/2025 |
