TY - BOOK AU - Valix, Conrado T. AU - Peralta, Jose F.; Valix, Christian Aris M. TI - Financial Accounting Volume Two SN - 978-971-9919-97-1 U1 - Fil 657.48 V173 CY - Manila, Philippines KW - Auditing N2 - A comprehensive textbook aligned with the Commission on Higher Education's syllabus for Financial Accounting Part II. It covers financial accounting standards related to liabilities and shareholders' equity, including topics such as leases, debt restructuring, employee benefits, deferred income tax, share-based compensation, book value per share, and earnings per share. The content is updated to reflect current Philippine Standards, PIC Interpretations, International Accounting Standards, and IFRS ER -