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008			250912t2024 ||||||||r|||| 00| 0 eng d
020			_a978-621-416-145-4
040			_cUM Bansalan College LIC
082			_aBFil. 657.044 _bV238i
100			_aValix, Conrado T., author _9579
245			_aIntermediate accounting / _cby Conrado T. Valix and Christian Aris M. Valix
250			_a2024 Revised edition
260			_aSampaloc, Manila, Philippines : _bGIC Enterprises & Co., Inc., _cc2024
300			_a726 pages ; _c22 centimeters
336			_ardacontent
440			_vVolume 3
505			_aContents: 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.
650		0	_aAccounting _94204
700			_aValix, Christian Aris M. _9315
942			_2ddc _cBFI
999			_c11068 _d11068