Conceptual framework & accounting standards / Zeus Vernon B. Millan.
Material type:
TextPublisher: Baguio City : Bandolin Enterprise, c2018Edition: 2018 editionDescription: xvi, 672 pagesContent type: text Media type: unmediated Carrier type: volumeISBN: 9786218029132 [newsprint]Other title: Conceptual framework and accounting standardsSubject(s): Accounting -- Standards -- Philippines| Item type | Current location | Call number | Copy number | Status | Date due | Barcode |
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College Library Reserved (Main) | 657.00218 M61 2018 (Browse shelf) | c.1 | Available | 3UCBL000025440 | |
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Book
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Reserved (Main) | 657.00218 M61 2018 (Browse shelf) | c.2 | Available | 3UCBL000025441 | |
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Book
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Reserved (Main) | 657.00218 M61 2018 (Browse shelf) | c.3 | Available | 3UCBL000025442 |
"Based on Conceptual Framework for Financial Reporting and Philippine Financial Reporting Standards (PFRs)"
Includes bibliographical references.
Contents: Overview of accounting -- Conceptual framework for financial reporting -- PAS 1 Presentation of financial statements -- PAS 2 Inventories -- PAS 7 Statement of cash flows -- PAS 8 Accounting policies, changes in accounting estimates and errors -- PAS 10 Events after the reporting period -- PAS 12 Income taxes -- PAS 16 Property, plant and equipment -- PAS 19 Employee benefits -- PAS 20 Accounting for government grants and disclosure of government assistance -- PAS 21 The effects of changes in foreign exchange rates -- PAS 23 Borrowing costs -- PAS 24 Related party disclosures -- PAS 26 Accounting and reporting by retirement benefit plans -- PAS 27 Separate financial statements -- PAS 28 Investments in associates and joint ventures -- PAS 29 Financial reporting in hyperinflationary economies -- PAS 32 Financial instruments: presentation -- PAS 33 Earnings per share -- PAS 34 Interim financial reporting -- PAS 36 Impairment of assets -- PAS 37 Provisions, contingent liabilities and contingent assets -- PAS 38 Intangible assets -- PAS 40 Investment property -- PAS 41 Agriculture -- PFRS 1 First-time adoption of Philippine financial reporting standards -- PFRS2 Share-based payment -- PFRS 3 Business combinations -- PFRS 5 Non-current assets held for sale and discontinued operations -- PFRS 6 Exploration for and evaluation of mineral resources -- PFRS 7 Financial instruments: disclosures -- PFRS 8 Operating segments -- PFRS 9 Financial instruments -- PFRS 10 Consolidated financial statements -- PFRS 11 Joint arrangements -- PFRS 12 Disclosure of interests in other entities -- PFRS 13 Fair value measurement -- PFRS 14 Regulatory deferral accounts -- PFRS 15 Revenue from contracts with customers -- PFRS 16 Leases -- PFRS 17 Insurance contracts.
Accountancy
Accountancy
Accountancy
English
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