The Philippine financial reporting : Conceptual framework and accounting standards /
by Patricia M. Empleo and Nenita S. Robles
- 2023 edition
- [Manila?], PME Publishing Corporation, c2023
- ix., 277 pages : 23 centimeters
- c2023
Includes bibliographical references.
1. The need for financial reporting.-- 2. The conceptual framework for financial reporting.-- 3. Basis for the presentation of financial statements.-- 4. Preparing the financial statements. -- 5. Change in accounting policies, change in accounting estimates and errors. -- 6. Cash to accrual accounting and single-entry system.