TY  - BOOK
AU  - Valix, Conrado T.,
AU  - Valix, Christian Aris M., 
AU  - Ronald M. Valix, 
TI  - Theory financial accounting
SN  - 9786214161430
U1  - 657.076 V23 23
PY  - 2024///
CY  - Manila
PB  - GIC Enterprises & Co., Inc.
KW  - Accounting
KW  - Examinations, questions, etc
N1  - CBA; Bachelor of Science in Accountancy
N2  - The textbook can be used as theoretical reference in the undergraduate course of Bachelor of Science in Accountancy for the subject Intermediate Accounting.
The textbook may prove useful as a reviewer for the theory portion in Financial Accounting and Reporting and Advanced Financial Accounting in the CPA Licensure Examinations. 
The reviewer textbook is largely based on the Revised Conceptual Framework for Financial Reporting, Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS.
The textbook includes a detailed discussion of PFRS for Small ands Medium-sized Entities and PPFRS for Small Entities
ER  -