Theory financial accounting / Conrado T. Valix : Christian Aris M. Valix

Chapter 1. The accountancy profession -- Chapter 2. Conceptual framework objective of financial reporting -- Chapter 3. Conceptual framework qualitative characteristics -- Chapter 4. Conceptual framework fiancial statements and reporting entity undelying assumption -- Chapter 5. Conceptual framwork elements of financial statements -- Chapter 6. Conceptual framework recognition and measurement -- Chapter 7. Conceptual framework presentation and disclosure concepts of capital -- Chapter 8. Accounting process -- Chapter 9. Financial statement -- Chapter 10. Statement of finanicial position -- Chapter 11. Notes to financial statements -- Chapter 12. Related party disclosures -- Chapter 13. Events after rhe reporting period -- ChPter 14. Statement of comprehensive income statement of change in equity -- Chapter 15. Noncurrent assets held for sale -- Chapter 16. Discontinued operations -- Chapter 17. Accounting estimate -- Chapter 18. Accounting policy prior period error -- Chapter 19. Interim financial reporting -- Chapter 20. Operating esgments -- Chapter 21. Cash and cahs equivalents -- Chapter 22. Accounts receivable -- Chpater 23. Notes receivable -- Chapter 24. Receivable financing -- Chapter 25. Inventories -- Chapter 26. Invetory cost flow -- Chapter 27. Lower of cost and net realizable value -- Chapter 28. Gross profit and retail method -- Chapter 28. Biological assets-- Chapter 30. inancial instruments -- Chapter 31. Financial assets at fair value -- Chapter 32. Financial associate -- Chapter 33. Financial asset at amortized cost fair value option -- Chapter 34. Investment property -- Chapter 35. Derivatives -- Chapter 36. Property, Plant and equipment -- Chapter 37. Government grant -- Chapter 38. Borrowing costs -- Chapter 39. Land, building and machinery capital and revenue expenditure -- Chapter 40. Depreciation -- Chapter 41. Depletion -- Chapter 42. Revaluation -- Chapter 43. Impairment of asset -- Chapter 44. Intangible assets -- Chapter 45. Specific intangible assets -- Chapter 46. Research and development cost -- Chapter 47. Liabilities premium, warranty and deferred revenue -- Chapter 48. Provision -- Chapter Contigent liability and contingent asset -- Chapter 500. Bonds payable -- Chapter 51. Effective interest method -- Chapter 52. Compound financial instrument -- Chapter 53. Note payable debt restructure -- Chapter 54. Lessee accounting -- Chapter 55. Lessor accounting -- Chapter 56. Accounting for income tax -- Chapter 57. Employee benefits -- Chapter 58. Shareholders' equity -- Chapter 59. Retained earning -- Chapter 60. Share-based compensation -- Chapter 61. Book value per share -- Chapter 62. Earning per share -- Chapter 63. Cash and accrual abasis -- Chapter 64. Error conrrection -- Chapter 65. Statement of cash flows -- Chapter 66. Hyperinflation current cost -- Chapter 67. Small and medium-sized entites -- Chapter 68. SMEs- assets -- Chapter 69. SME's - Liabilities -- Chapter 70. SME's - Liabilities and equity -- Chapter 71. Business combination -- Chapter 72. Consolidation -- Chapter 73. Foreighn currency -- Chapter 74. Joint arrangement -- Chapter 75. Nonprofit organization.