Intermediate accounting /

Valix, Conrado T.

Intermediate accounting / Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix - Manila : Gic Enterprises & Co., Inc., c2022 - 878 pages ; 23cm. - Volume Two .

1. Liabilities -- 2. Premium liability -- 3. Warranty liability -- 4. Provision -- 5. Bonds payable -- 6. Effective interest method -- 7. Compound financial instruments -- 8. Note payable -- 9. Debt restructure -- 10. Lessee accounting -- 11. Lessee accounting -- 12. Operating lease-lessor -- 13. Direct financing lease-lessor -- 14. Sales type lease-lessor -- 15. Sales and leaseback -- 16. Accounting for income tax -- 17. Postemployment benefits -- 18. Defined benefit plan -- 19. Other employee benefits -- 20. Shareholders equity -- 21. Shareholders equity -- 22. Retained earnings -- 23. Retained earnings -- 24. Share-based compensation -- 25. Share-based compensation.

This volume is designed to cover the financial accounting standards relative to the recognition, measurement, statement presentation and disclosure requirement of liabilities and shareholdre's equity.

978-621-416-131-7

FIL HF 5635 .V35i 2022 v.2 c.1

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