TY - BOOK AU - Valix, Conrado T., author AU - Valix, Christian Aris M. TI - Intermediate accounting SN - 978-621-416-145-4 U1 - BFil. 657.044 PY - 2024/// CY - Sampaloc, Manila, Philippines PB - GIC Enterprises & Co., Inc. KW - Accounting N1 - Contents: 1. Financial Statements.-- 2. Statement of Financial Position.-- 3. Notes to Financial Statements.-- 4. Related Parties; Events after Reporting Period.-- 5. Statement of Financial Performance.-- 6. Statement of Changes in Equity.--7. Noncurrent Asset Held for Sale.-- 8. Discontinued Operation.-- 9. Accounting Changes (Prior period errors).-- 10. Interim Financial Reporting.-- 11. Operating Segment.-- 12. Derivatives (Interest rate swap).-- 13. Derivatives (Forward, futures and option).-- 14. Cash Surrender Value.-- 15. Biological Asset.-- 16. Cash and Accrual Basis.-- 17. Single Entry.-- 18. Error Correction.-- 19. Statement of Cash Flows.-- 20. Book Value per Share.-- 21. Basic Earnings per Share.-- 22. Diluted Earnings per Share.-- 23. Diluted Earnings per Share (Multiple potential ordinary shares).-- 24. Hyperinflation.-- 25. Current Cost Accounting.-- 26. SMEs - Definition.-- 27. SMEs - Financial Statements.-- 28. SMEs - Assets.-- 29. SMEs - Assets.-- 30. SMEs - Liabilities.-- 31. SMEs - Equity.-- 32. Small Entities ER -