The Philippine financial reporting: conceptual framework and accounting standards /
Patricia M. Empleo and Nenita S. Robles
- 2019 Edition.
- Mandaluyong City : Millennium Books, Inc., c2019.
- 219 pages ; 24 cm.
Includes bibliographical references.
CHAPTER 1. The need for Financial Reporting -- 2. The conceptual Framework for financial accounting -- 3. Basis for the Presentation of Financial Statements -- 4. Preparing of Financial statements -- 5. Change in Accounting Policies, Change in Accounting estimates and Errors.
This book is intended as a reference material or textbook. It discusses the reporting frameworks for financial accounting in the Philippines.