TY - BOOK AU - Empleo, Patricia M., author AU - Robles, Nenita S. TI - The Philippine financial reporting: Conceptual framework and accounting standards SN - 978-621-96740-3-4 U1 - BFil. 657.599 2023 edition PY - 2023/// CY - [Manila?] PB - PME Publishing Corporation, KW - Accounting KW - Accounting -- Standards -- Philippines KW - sears N1 - 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 ER -