000			01690nam a2200253Ia 4500
003			NULRC
005			20250520102650.0
008			250520s9999 xx 000 0 und d
020			_a9789715870757
040			_cNULRC
050			_aHF 5633 .R63 2012
100			_aRobles, Nenita S. _eauthor
245		0	_aIntermediate accounting, volume 3 : _bbased on IFRS including IFRS for SME's / _cNenita S. Robles and Patricia M. Empleo
250			_a2012 edition.
260			_aMandaluyong City, Philippines : _bMillenium Books, Inc., _cc2012
300			_aviii, 498 pages ; _c25 cm.
365			_bPHP450
490			_vVolume 3
505			_a1. 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.
520			_aSummary: 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.
650			_aACCOUNTING
700			_aEmpleo, Patricia M. _eco-author
942			_2lcc _cBK
999			_c12611 _d12611