TY - BOOK AU - Cabrera, Ma. Elenita B. AU - Ocampo,Reynaldo R. TI - Financial accounting and reporting : : standards and applications (PFRSs and PASs - Based) volume II SN - 9789719919506 [newsprint] PY - 2014/// CY - Manila, Philippines PB - GIC Enterprises & Co. Inc. KW - Accounting N1 - Includes index; Content: Preface -- Unit IV Financial and non - financial liabilities : Accounting and reporting : Chapter 19 Liabilities -- Chapter 20 Current liabilities -- Chapter 21 Provisions for liabilities; Contingent liabilities and contingent assets -- Chapter 22 Non - current liabilities; Accounting for bonds payable -- Chapter 23 Accounting for long - term note payable; debt restructuring -- Unit V Owners' equity : Accounting and reporting : Chapter 24 Owners' equity : Contributed capital -- Chapter 25 Owners' equity : Retained earnings; quasi-reorganization -- Chapter 26 Earnings per share -- Unit VI Other special topic : Chapter 27 Accounting for leases -- Chapter 28 Accounting for employee benefits -- Chapter 29 Accounting for income taxes -- Includes appendices -- References ER -