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Intermediate accounting, volume 3 : based on IFRS including IFRS for SME's / Nenita S. Robles and Patricia M. Empleo

By: Robles, Nenita S [author]Contributor(s): Empleo, Patricia M [co-author]Material type: Text

TextSeries: ; Volume 3Publication details: Mandaluyong City : Millennium Books , c2012Edition: 2012 editionDescription: viii, 498 pages : 25 cmISBN: 9789715870757Subject(s): ACCOUNTINGLOC classification: HF 5633 .R63 2012

Contents:

1. 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.

Summary: Summary: 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.

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex II	National University - Manila	Accountancy	Filipiniana	FIL HF 5633 .R63 2012 vol.3 (Browse shelf (Opens below))	c.1	Available		NULIB000010370

Summary:

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.

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