Intermediate accounting, volume 3 : based on IFRS including IFRS for SME's / Nenita S. Robles and Patricia M. Empleo
Material type:
- 9789715870757
- HF 5633 .R63 2012

Item type | Current library | Home library | Collection | Call number | Copy number | Status | Date due | Barcode | |
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National University - Manila | LRC - Annex II Filipiniana | Accountancy | FIL HF 5633 .R63 2012 vol.3 (Browse shelf(Opens below)) | c.1 | Available | NULIB000010370 |
1. Conceptual Framework for financing reporting -- 2. Review of the accounting process -- 3. The statement of financial position and notes to the financial statements -- 4. The statement of comprehensive income and the statement of changes in equity -- 5. Statement of cash flows -- 6. cash to accrual accounting and single entry system -- 7. Earnings per share -- 8. Errors and their correction -- 9. Interim reporting and operating segments -- 10. Financial Statements for small and medium sized entities.
Summary: The last part of the series volume 3 is a suitable textbook or reference material for the course Financial Accounting and Reporting, Part III. It begins with the conceptual framework for financial reporting recently revised. This is followed by a detailed discussion of the financial statements - Statement financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows.
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