TY  - BOOK
AU  - Valix, Conrado T.,
AU  - Peralta, Jose F.,
AU  - Valix, Christian Aris M.
TI  - Intermediate accounting: volume two 
SN  - 9786214160686 [newsprint]
PY  - 2019///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co., Inc., 
KW  - Accounting
N1  - 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
N2  - "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
ER  -