volume two Valix, Conrado T. creator author. Peralta, Jose F. author. Valix, Christian Aris M. author. text Manila, Philippines GIC Enterprises & Co., Inc. c2019 2019 Revised edition. monographic eng

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932 pages : illustrations (black and white) ; 22 cm. "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 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. Adult Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix. Biore, Christopher College of Business and Accountancy Accountancy Text in English Accounting 9786214160686 [newsprint] University of Cebu-Banilad 250520 20250520101339.0