000			01813nam a2200241Ia 4500
003			NULRC
005			20250520102959.0
008			250520s9999 xx 000 0 und d
020			_a9786214161010
040			_cNULRC
050			_aHF 5635 .C33 2021
100			_aCabrera, Ma. Elenita Balatbat _eauthor
245		0	_aIntermediate financial accounting vol.3 : _bPFRSs and PASs-based / _cMa.Elenita Balatbat Cabrera
250			_a2021 edition.
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2021
300			_a1667 pages ; _c22 cm.
365			_bPHP600
504			_aIncludes bibliographical references.
505			_a28. Accounting processing cycle revisited -- 29. Preparation of general purpose financial statements -- 30. Statement of financial position -- 31. Statement of performance or statement of profit or loss and other comprehensive income -- 32. Statement of changes in equity -- 33. Statement of cash flow -- 34. Notes to financial statements -- 35. Earnings per share / book value per share -- 36. Related party disclosures ; events after the reporting period -- 37. Operating Segment reporting -- 38. Changes in accounting policies and estimates -- 39. Interim financial reporting -- 40. Reconstruction of accounts -- 41. Financial reporting and changing prices -- 42. The Philippines financial reporting frameworks --Appendices -- List of references.
520			_aThis textbook is the third part of the three-volume series of intermediate financial accounting designed to address the needs of accountancy students, faculty and practitioners under the outcomes-based-curriculum mandated by the Commission on higher education effective in 2018 to enable them to operate more effectively in a global business environment.
650			_aACCOUNTING
942			_2lcc _cBK
999			_c20458 _d20458