000			04018nam a2200337Ia 4500
005			20260803094237.0
008			251212s2021 xx 000 0 und d©©©
245	1		_aIntermediate financial accounting : _bvolume 3 / _cMa. Elenita B. Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.
100			_aCabrera, Ma. Elenita B.
700			_aCabrera, Gilbert Anthony B.; Cabrera, Bernadette Ann B.
260			_aManila : _bGIC Enterprises & Co., Inc, _c©2021.
250			_a2021 edition
300			_a1667 pages:
300			_c22 cm
020			_a9786214161010
650			_aAccounting
944			_aFIL
050			_a657.044 C11i 2021 Vol. 3
943			_b0 _c0 _d0 _e1 _f0 _g0 _h0 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6480
546			_ain English
953			_cCollege Library
505			_aContents: Volume I. Unit 1. ACCOUNTING AND REPORTING OF FINANCIAL ASSETS -- Chapter 1. Financial accounting and reporting environment: an overview -- Chapter 2. Cash and cash equivalents, part 1 -- Chapter 3. Cash and cash equivalents, part 2 -- Chapter 4. Receivables, part 1 -- Chapter 5. Receivables, part 2 -- Unit II. ACCOUNTING AND REPORTING OF NON-FINANCIAL ASSETS -- Chapter 6. Inventories, part 1 -- Chapter 7. Inventories, part 2 -- Chapter 8. Property, plant and equipment, part 1 -- Chapter 9. Property, plant and equipment, part 2 -- Chapter 10. Agricultural assets -- Chapter 11. Investment property -- Chapter 12. Intangible assets -- Chapter 13. Exploration for and evaluation of mineral resources assets -- Chapter 14. Non-current assets held for sale and discontinued operations -- References. Contents: Volume II. Unit III. ACCOUNTING AND REPORTING OF INVESTMENTS -- Chapter 15. Investment in equity instruments -- Chapter 16. Investment in debt instrument and other financial assets -- Chapter 17. Investment in derivative instruments -- Unit IV. ACCOUONTING AND REPORTING OF LIABILITIES-PART 1 -- Chapter 18. Liabilities -- Chapter 19. Provisions for liabilities; contingent liabilities and contingent assets -- Chapter 20. Long-term notes payable: debt restructuring -- Chapter 21. Bonds payable -- Unit V. ACCOUNTING AND REPORTING OF LIABILITIES-PART 2 -- Chapter 22. Lease accounting by the lessee -- Chapter 23. Lease accounting by the lessor -- Chapter 24. Accounting for income taxes -- Chapter 25. Accounting for employee benefits -- Unit VI. ACCOUNTING AND REPORTING OF SHAREHOLDERS` EQUITY -- Chapter 26. Shareholders` equity: contributed capital -- Chapter 27. Shareholders` equity: retained earnings; quasi-reorganization --References. Contents: Volume III. Unit VII. REVIEW OF THE ACCOUNTING PROCESSING CYCLE -- Chapter 28. Accounting processing cycle revisited -- Unit VIII. PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS-PART 1 -- Chapter 29. Preparation of general-purpose financial statements -- Chapter 30. Statement of financial position -- Chapter 31. Statement of performance or statement of profit or loss and other comprehensive income -- Chapter 32. Statement of changes in equity -- Chapter 33. Statement of cash flows -- Unit IX. PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS-PART 2 -- Chapter 34. Notes to financial statements -- Chapter 35. Earnings per share / book value per share -- Chapter 36. Related party disclosures; events after the reporting period -- Unit X. PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS-PART 3 -- Chapter 37. Operating segment reporting -- Chapter 38. Changes in accounting policies and estimates; correction of errors -- Chapter 39. Interim financial reporting -- Chapter 40. Reconstruction of accounts -- Chapter 41. Financial reporting and changing prices -- Unit XI> THE PHILIPPINE FINANCIAL REPORTING FRAMEWORKS -- Chapter 42. The Philippine financial reporting frameworks -- References.
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _ajpascua _b2023-09-08 15:44:58 _djpascua _e2023-09-08 16:00:02
998			_a12072
999			_c11964 _d11964