TY - BOOK AU - Valix,Condrado, T AU - Peralta, Jose F AU - Valix, Christian Aris M TI - Intermediate accounting volume 3 SN - 978-621-416-136-2 U1 - BFil. 657.044 PY - 2023/// CY - Manila : PB - GIC Enterprises & co inc, KW - Accounting N1 - 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 ER -