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020 _a9786214160686 [newsprint]
040 _aUniversity of Cebu-Banilad
_cUniversity of Cebu-Banilad
100 _aValix, Conrado T.,
_eauthor.
245 _aIntermediate accounting :
_bvolume two /
_cConrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix.
250 _a2019 Revised edition.
260 _aManila, Philippines :
_bGIC Enterprises & Co., Inc.,
_cc2019.
300 _a932 pages :
_billustrations (black and white) ;
_c22 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
505 _aChapter 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.
520 _a"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
521 _aAdult
541 _xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
546 _aText in English
650 _aAccounting
700 _aPeralta, Jose F.,
_eauthor.
700 _aValix, Christian Aris M.
_eauthor.
942 _2ddc
_cBK
998 _cJanna [new]
_d05/20/2025
999 _c13600
_d13600