Intermediate accounting volume 3/
by Conrado T. Valix
- Manila : GIC Enterprises & co inc, c2023
- 828 pages : illustrated ; 23 cm
Contents: Financial statements -- Statement of financial position -- Notes to financial statements -- Statement of comprehensive income -- Statement of changes in equity -- Noncurrent asset held for sale -- Discontinued operation -- Accounting changes -- Interim financial reporting -- Operating segment -- Derivatives interest rate swap -- Derivatives forward, future and option -- Biological asset -- Cash and accrual basis -- Single entry -- Error correction -- Statement of cash flows -- Book value per share -- Basic earnings per share -- Diluted earnings per share -- Diluted earning