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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Valix, Conrado T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Peralta, Jose F.</namePart>
  </name>
  <name type="personal">
    <namePart>Valix, Christian Aris M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc.</publisher>
    <dateIssued>c2016</dateIssued>
    <edition>2016 Revised Edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>959 pages ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: Financial statements. -- Statement of financial position. -- Notes to financial statements. -- Related parties. -- Events after the reporting period. -- Statement of comprehensive income. -- Statement of changes in equity. -- Non-current asset held for sale. -- Discontinued operation. -- Accounting changes. -- Interim financial reporting. -- Operating segment. -- Cash and accrual basis. -- Single entry. -- Error correction. -- Statement of cash flows. -- Statement of cash flows basic problems. -- Statement of cash flows comprehensive problems. -- Hyperinflation. -- Current cost accounting. -- SME's- definition. -- SME's- qualities and general features. -- SME's- statement of financial position. -- SME's- statement of comprehensive income, statement of changes in equity, statement of cash flows. -- SME's- notes to financial statements, related parties, Events after reporting period. -- SME's- accounting changes. -- SME's- inventories and revenue. -- SME's- basic financial instruction. -- SME's- associate. -- Investment property. -- SME's- property, plant and equipment. -- SME's- government grant borrowing cost. -- SME's- intangible assets. -- SME's- impairment of assets. -- SME's- provisions and contingencies. -- SME's- leases. -- SME's- employee benefits. -- SME's- income tax. -- SME's- equity. -- SME's- share-based payment. -- SME's- specialized activities hyperinflation.    </abstract>
  <note type="statement of responsibility">Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix</note>
  <note>Includes appendix.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Finance</topic>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9786214160051</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161229</recordCreationDate>
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