University of Cebu-Banilad Library

Compliant with the October 2022 LECPA Syllabi and TOS Sequence of Discussions Based on the Nature of Assets Cleary Explained and Illustrated, Tested, Update -- Title Page.

Table of Contents: Chapter 1 Elements of financial statements -- Chapter 2 Inventories -- Chapter 3 Estimating inventories -- Chapter 4 Biological assets -- Chapter 5 Property, plant and equipment - cost model -- Chapter 6 Property, plant and equipment - revaluation model -- Chapter 7 Investment properties -- Chapter 8 Intangible assets -- Chapter 9 Natural resource assets -- Chapter 10 Impairment of assets in accordance with PAS 36 -- Chapter 11 Non-current assets held for sale -- Chapter 12 Cash and cash equivalents -- Chapter 13 Financial assets at fair value through profit of loss -- Chapter 14 Financial assets at amortized cost - receivables -- Chapter 15 Financial assets at amortized cost - debt investments -- Chapter 16 Financial assets at fair value through other comprehensive income -- Chapter 17 Investments in associates and joint ventures -- Chapter 18 Liabilities -- Chapter 19 Financial liabilities at amortized cost -- notes payable -- Chapter 20 Financial liabilities at amortized cost- bonds payable -- Chapter 21 Provisions, contingencies and other liabilities -- Chapter 22 Shareholders' equity - contributed equity -- Chapter 23 Shareholders' equity - retained earnings, other components and related topics -- Chapter 24 Share-based payments -- Chapter 25 Employee benefits -- Chapter 26 Leases -- Chapter 27 Borrowing costs -- Chapter 28 Government grants -- Chapter 29 Income taxes -- Chapter 30 Financial statements -- overview -- Chapter 31 Statement of financial position -- Chapter 32 Statement of financial performance -- Chapter 33 Statement of changes in equity -- Chapter 34 Statement of cash flows -- Chapter 35 Accounting policies, changes in accounting estimates and errors -- Chapter 36 Earning per share -- Chapter 37 Operating segments -- Chapter 38 Related party disclosures -- Chapter 39 Financial reporting in hyperinflationary economies -- Chapter 40 Interim financial reporting -- Chapter 41 Cash to accrual and single entry -- Chapter 42 Medium-sized entities -- Chapter 43 Small and micro entities.

Accountancy

Accountancy

English