TY  - BOOK
AU  - Valix, Conrado T.
AU  - Peralta, Jose F.
AU  - Valix, Christian Aris M.
TI  - Financial accounting
SN  - 9786214160051
AV  - HF 5635  .V238 2016 v.3
PY  - 2016///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co.
KW  - Accounting
N2  - This volume is written to conform with the undergraduate course syllabus for Financial Accounting Part III as promulgated by the Commission on Higher Education through the recommendation of the Board of Accountancy. This book is the culmination of the Financial 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 flows and notes to financial statements. The book also covers single entry, cash and accrual basis of accounting, error correction, accounting changes, noncurrent asset held for sale, discounted operation, interim financial reporting, segment reporting, hyperinflation and current cost accounting. In addition, the book includes the discussion and illustration of the Philippine Financial Reporting Standards for Small and Medium-sized Entities or PFRS for SMEs as compared with full PFRS. Moreover, the book is prepared in accordance with amended Philippine standards, amended International Accounting Standards and current International Financial Reporting Standards or IFRS. The International Accounting Standards or IAS is now known as International Financial Reporting Standards. - From the Preface of the Book
ER  -