SUMMARY

WINNIE C. VILLANUEVA, CBAA, CLSU

WINNIE C. VILLANUEVA, CBAA, CLSU
WINNIE C. VILLANUEVA, CBAA, CLSU
WINNIE C. VILLANUEVA, CBAA, CLSU
 CHAPTER 1

OBJECTIVE of
GENERAL PURPOSE
OUTPUT FINANCIAL
REPORTING

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WINNIE C. VILLANUEVA, CBAA, CLSU
TIPOS
Tools Input Process Output Storage

INPUT

INPUT

INPUT

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WINNIE C. VILLANUEVA, CBAA, CLSU
T •TOOLS CONCEPTS & GUIDANCE

I •INPUT C5 RECOGNITION

P •PROCESS C6 MEASUREMENT

0 •OUTPUT C7 PRESENTATION

S •STORAGE CT critical thinking

WINNIE C. VILLANUEVA, CBAA, CLSU
 CHAPTER 8

CONCEPTS of
CAPITAL AND
PROCESS CAPITAL
MAINTENANCE

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WINNIE C. VILLANUEVA, CBAA, CLSU
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CONCEPTUAL FRAMEWORK FOR

FINANCIAL REPORTING

WINNIE C. VILLANUEVA, CBAA, CLSU

CHAPTER 1

CHAPTER 2

CHAPTER 3

CHAPTER 4

WINNIE C. VILLANUEVA, CBAA, CLSU

CHAPTER 5

CHAPTER 6

CHAPTER 7

CHAPTER 8

WINNIE C. VILLANUEVA, CBAA, CLSU

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WHERE?
APPLIED

WINNIE C. VILLANUEVA, CBAA, CLSU

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WHEN?
APPLIED

WINNIE C. VILLANUEVA, CBAA, CLSU

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WINNIE C. VILLANUEVA, CBAA, CLSU

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WINNIE C. VILLANUEVA, CBAA, CLSU

WINNIE C. VILLANUEVA, CBAA, CLSU
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WHEN?
CONCEPTUAL FRAMEWORK & ACCOUNTING
STANDARDS (CFAS)

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