TY - BOOK AU - Millan, Zeus Vernon B. TI - Intermediate accounting 3: based on Philippine financial reporting standards (PFRSs) SN - 9786219509633 AV - HF 5635 .M61 2021 PY - 2021/// CY - Baguio City PB - Bandolin Enterprise KW - ACCOUNTING N1 - Contents: 1. Statement of Financial position -- 2. Statement of comprehensive income -- 3. Revenue from contracts with customers -- 4. Non-current assets held for sale and discontinued operations -- 5. Statement of changes in equity -- 6. Statement of cash flows -- 7. Notes - Part 1 -- 8. Notes - Part 2 -- 9. Interim Financial Reporting -- 10. Cash basis to accrual basis of accounting -- 11. PFRS for small and medium sized entities (SMEs) -- References N2 - This book is intended for students taking up the CHED- Required subject Ïntermediate Accounting" ER -