TY - BOOK AU - Rivera, Albert I. AU - Moreno, Jackqui R. AU - Fulgencio, Pauline Kristine M. TI - Intermediate accounting essentials: volume 3 a standards-based application appraoch SN - 978-621-04-5163-4 U1 - FIL 657.044 R621 2024 PY - 2024/// CY - Manila PB - Rex Book Store KW - Accounting Essentials KW - Accounting N1 - Includes bibliographical references; Ch.1. Financial statements - a review -- Ch.2. Leases -- Ch.3. Employee benefits -- Ch.4. Accounting for income tax and subsequent events -- Ch.5. Irregular items -- Ch.6. Changes in accounting estimates, policies, and prior period errors -- Ch.7. Cash basis to accrual basis of accounting -- Ch.8. PFRS for small- and medium-sized entities (SME's) ER -