02440nam a22003257a 4500 OSt 20250520101339.0 250520b |||||||| |||| 00| 0 eng d 9786214160686 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Valix, Conrado T., author. Intermediate accounting : volume two / Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix. 2019 Revised edition. Manila, Philippines : GIC Enterprises & Co., Inc., c2019. 932 pages : illustrations (black and white) ; 22 cm. rdacontent text rdamedia unmediated rdacarrier volume 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. "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 Adult Biore, Christopher College of Business and Accountancy Accountancy Text in English Accounting Peralta, Jose F., author. Valix, Christian Aris M. author. ddc BK Janna [new] 05/20/2025 13600 13600 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL.RES 2025-05-20 0 657.044 V23 2019 v.2 3UCBL000028877 2025-05-20 c.1 2025-05-20 FR 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL.RES 2025-05-20 0 657.044 V23 2019 v.2 3UCBL000028878 2025-05-20 c.2 2025-05-20 FR 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL.RES 2025-05-20 0 657.044 V23 2019 v.2 3UCBL000028876 2025-05-20 c.3 2025-05-20 FR 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL.RES 2025-05-20 0 657.044 V23 2019 v.2 3UCBL000028880 2025-05-20 c.4 2025-05-20 FR 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL.RES 2025-05-20 0 657.044 V23 2019 v.2 3UCBL000028879 2025-05-20 c.5 2025-05-20 FR