000			01210nam a2200229Ia 4500
003			NULRC
005			20250520102959.0
008			250520s9999 xx 000 0 und d
020			_a9786219509633
040			_cNULRC
050			_aHF 5635 .M61 2021
100			_aMillan, Zeus Vernon B. _eauthor
245		0	_aIntermediate accounting 3 : _bbased on Philippine financial reporting standards (PFRSs) / _cZeus Vernon B. Millan
250			_a2021 edition.
260			_aBaguio City : _bBandolin Enterprise, _cc2021
300			_a690 pages ; _c22 cm.
365			_bPHP500
505			_aContents: 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.
520			_aThis book is intended for students taking up the CHED- Required subject Ïntermediate Accounting" .
650			_aACCOUNTING
942			_2lcc _cRES
999			_c20453 _d20453