TY  - BOOK
AU  - Valix, Conrado T.
AU  - Valix, Christian Aris M.
TI  - Practical financial accounting
SN  - 978-621-416-137-9
AV  - FIL HF 5635 .V35p 2023 vol. 2 c.1 
PY  - 2023///
CY  - Manila
PB  - Gic Enterprises & Co., Inc.
N1  - Chapter 1: Premium liability -- Chapter 2: Warrant liability -- Chapter 3: Deferred revenue -- Chapter 4: Accrued liabilities; bonus computation -- Chapter 5: Provision and contingent liability -- Chapter 6: Note payable; refinancing and fair value option -- Chapter 7: Debt restructure -- Chapter 8: Bond payable; fair value option -- Chapter 9: Effective interest method; market price of bonds -- Chapter 10: Compound financial instrument -- Chapter 11: Lessee accounting -- Chapter 12: Lease liability -- Chapter 13: Remeasurement of lease liability -- Chapter 14: Operating lease; lessor -- Chapter 15: Sales type lease; lessor -- Chapter 16: Direct financing lease; lessor -- Chapter 16: Direct financing lease; lessor -- Chapter 17: Sale and leaseback -- Chapter 18: Postemployment benefits -- Chapter 19: Projected benefit obligation fair value of plan assets prepaid/accrued benefit cost -- Chapter 20: Other employee benefits -- Chapter 21: Accounting for income tax; basic problems -- Chapter 22: Deferred tax asset and liability -- Chapter 23: Comprehensive income tax -- Chapter 24: Shareholder's equity -- Chapter 25: Shareholder's equity; treasury shares, outstanding shares, share spilt -- Chapter 26: Retained earnings -- Chapter 27: Appropriation and quasi-reorganization -- Chapter 28: Share-based compensation; share options -- Chapter 29: Share-based compensation; share appreciation rights -- Chapter 30: Book value and preference dividends -- Chapter 31: Basic earnings per share; simple problems -- Chapter 32: Basic earnings per share; average shares -- Chapter 33: Diluted earnings per share; convertible preference shares, convertible bonds payable -- Chapter 34: Diluted earnings per share; share options -- Chapter 35: Diluted earnings per share; multiple potential ordinary shares -- Chapter 36: Singe entry; basic problems -- Chapter 37: Single entry; comprehensive problems -- Chapter 38: Cash basis -- Chapter 39: Accrual basis; basic problems -- Chapter 40: Accrual basis; comprehensive problems -- Chapter 41: Error correction; basic problems -- Chapter 42: Error correction; comprehensive problems -- Chapter 43: Cash flow; operating -- Chapter 44: Cash flow; investing and financing -- Chapter 45: Cash flow; comprehensive -- Chapter 46: Cash flow; complex problems -- Chapter 47: Hyperinflation -- Chapter 48: Current cost accounting -- Chapter 49. SMEs - Financial Statement -- Chapter 50: SMEs: recognition and measurement
N2  - This book is primarily intended as a Reviewer in Financial Accounting and Reporting in the Philippine CPA Licensure Examinations
ER  -