TY  - BOOK
AU  - Valix, Conrado T.
AU  - Peralta, Jose F.
AU  - Valix, Christian Aris M.
TI  - Intermediate accounting, volume 3
SN  - 9786214161096 [newsprint]
U1  - Fil. 657.076 V23 v.3 2021 
PY  - 2021///
CY  - Manila, Philippines
PB  - Published and printed by GIC Enterprises and Company
KW  - Accounting
KW  - Problems, exercises, etc
N1  - 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, futures and option -- Cash and accrual basis -- Single entry -- Error correction -- Statement of cash flows -- Book value per share -- Basic earnings per share -- Diluted earnings per share multiple potential ordinary shares -- Hyperinflation -- Current cost account -- SMEs-definition
ER  -