TY - BOOK AU - Valix, Conrado T. AU - Peralta, Jose F. AU - Valix, Christian Aris M. TI - Intermediate accounting, volume 2 SN - 9786214161089 [newsprint] U1 - Fil. 657.076 V23 v.2 2021 PY - 2021/// CY - Manila, Philippines PB - Published and printed by GIC Enterprises and Company KW - Accounting KW - Problems, exercises, etc N1 - Liabilities -- Premium liability -- Warrant liability -- Provision contingent liability -- Bonds payable -- Effective interest method -- Compound financial instrument -- Note payable -- Debt restructure -- Lessee accounting basic principles -- Lessee accounting other accounting issues -- Operating lease-lessor -- Direct financing lease-lessor -- Sales type lease-lessor -- Sale and leaseback ER -