Theory financial accounting / Conrado T. Valix, Christian Aris M. Valix, Ronald M. Valix

Chapter 1. The Accounting profession -- 2. Conceptual framework: objective of financial reporting -- 3. Conceptual framework: qualitative characteristics -- 4. Conceptual framework: financial statements and reporting entity, underlying assumptions -- 5. Conceptual framework: elements of financial statements -- 6. Conceptual framework: recognition and measurement -- 7. Conceptual framework: presentation and disclosure concepts of capital -- 8. Accounting process -- 9. Financial statements -- 10. Statement of financial position -- 11. Notes to financial statements -- 12. Related party disclosures -- 13. Events after the reporting period -- 14. Income statement -- 15. Noncurrent assets held for sale -- 16. Discontinued operations -- 17. Accounting changes -- 18. Interim financial reporting -- 19. Operating segments -- 20. Cash and cash equivalents -- 21. Accounts receivable -- 22. Notes receivable -- 23. Inventories -- 24. Inventory cost flow -- 25. Gross profit and retail method -- 26. Biological assets -- 27. Financial assets at fair value -- 28. Investment in associate -- 29. Financial asset at amortized cost -- 30. Investment property -- 31. Property, plant and equipment -- 32. Government grant -- 33. Borrowing costs -- 34. Land, building and machinery -- 35. Depreciation -- 36. Depletion -- 37. Revaluation -- 38. Impairment of asset -- 39. Intangible assets -- 40. Specific intangible assets -- 41. Research and development costs -- 42. Liabilities -- 43. Provision -- 44. Bonds payable -- 45. Compound financial instrument -- 46. Note payable -- 47. Lessee accounting -- 48. Lessor accounting -- 49. Accounting for income tax -- 50. Employee benefits -- 51. Shareholders' equity -- 52. Retained earnings -- 53. Share-based compensation -- 54. Earnings per share -- 55. Cash and accrual basis -- 56. Statement of cash flows -- 57. Hyperinflation -- 58. Small and medium- sized entities -- 59. SMEs- financial statements -- 60. SMEs- assets -- 61. SMEs- liabilities and equity -- 62. Small entities -- 63. Business combination -- 64. Consolidation -- 65. Foreign currency -- 66. Derivatives and hedging -- 67. Joint arrangements -- 68. Revenue from contract with customers -- 69. Fair value measurement -- 70. Nonprofit organization.