02397nam a22003137a 4500 OSt 20260127093455.0 260127s20072007ph a|||er|||| 001 0 eng d 9789718966990 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Valix, Conrado T., author. Financial accounting / by Conrado T. Valix and Jose F. Peralta. 2007 Revised edition. Manila, Philippines : GIC Enterprises & Co., Inc., c2007. 967 pages : illustrations (black and white) ; 22 cm. rdacontent text rdamedia unmediated rdacarrier volume Contents: Chapter 1 Framework of accounting -- Chapter 2 Balance Sheet -- Chapter 3 Income statement -- Chapter 4 Changes in equity -- Chapter 5 Interim and segment reporting -- Chapter 6 Cash and cash equivalents -- Chapter 7 Bank reconciliation -- Chapter 8 Loans and receivables -- Chapter 9 Receivable financing -- Chapter 10 Inventories -- Chapter 11 Inventory estimation -- Chapter 12 Investments -- Chapter 13 Investment in equity securities -- Chapter 14 Investment in associate -- Chapter 15 Held to maturity securities -- Chapter 16 Fund and other investments -- Chapter 17 Derivatives. This book is rewritten to conform with revised Philippine standards, revised International Accounting Standards and current International Financial Reporting Standard for IFRS. The accounting standards that the acceptable in the Philippines are now known as Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS. These standards are numbered the same as their counterpart in International Accounting Standards and International Financial Reporting Standards. The conceptual framework for the preparation and presentation of financial statements and the following Philippine Accounting Standards and Philippine Financial Reporting Standard are extensively discussed and illustrated." --Preface Adult Donation Biore, Christopher College of Business and Accountancy Accountancy Text in English Accounting. Peralta, Jose F., author. ddc BK Janna [new] 01/27/2025 14865 14865 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL 2026-01-27 Donated by: Dr. Christopher Biore 0 657 V23 v.1 2007 3UCBL000029130 2026-01-27 2026-01-27 FIL