000			01773nam a2200229Ia 4500
003			NULRC
005			20250520102959.0
008			250520s9999 xx 000 0 und d
020			_a9786214161096
040			_cNULRC
050			_aHF 5635 .V35 2021
100			_aValix, Conrado T. _eauthor
245		0	_aIntermediate accounting vol.3 / _cConrado T. Valix
250			_a2021 edition
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2021
300			_a856 pages ; _c22 cm.
365			_bPHP500
505			_a1. Financial statements -- 2. Statement of financial position -- 3. Notes to financial statements -- 4. Statement of comprehensive income -- 5. Statement of changes in equity -- 6. Noncurrent asset held for sale -- 7. Discontinued operation -- 8. Accounting changes -- 9. Interim financial reporting -- 10. Operating segment -- 11. Derivatives -- 12. Derivatives -- 13. Biological asset -- 14. Cash and accrual basis -- 15. Single entry -- 16. Error correction -- 17. Statement of cash flow -- 18. Book value per share -- 19. Basic earnings per share -- 20. Diluted earnings per share -- 21 Diluted earnings per share -- 22. Hyperinflation -- 23. Current cost accounting -- 24. SMEs - definition -- 25. SMEs - financial statements -- 26. SMEs - assets -- 27. SMEs - assets - 28. SMEs - liabilities -- 29. SMEs - equity -- 30. Small entities.
520			_aThis book is the culmination of the Intermediate accounting cluster. It is designed to cover the preparation of statement of financial position, income statement, statement of comprehensive income, statement of changes in equity, statement of cash flow, notes to financial statements related parties and events after reporting period.
650			_aACCOUNTING
942			_2lcc _cRES
999			_c20459 _d20459