TY - BOOK AU - Millan, Zeus Vernon B., TI - Intermediate accounting 3 SN - 9786218029170 [newsprint] PY - 2018/// CY - Bagui0 City PB - Bandolin Enterprise KW - Accounting KW - Philippines N1 - "Based on Philippine Financial Reporting Standards (PFRSs)"; Includes bibliographical references; Contents: Chapter 38 Statement of financial position -- Chapter 39 Statement of comprehensive income -- Chapter 40 Revenue from contracts with customers -- Chapter 41 Non-current assets held for sale and discontinued operations -- Chapter 42 Statement of changes in equity -- Chapter 43 Statement of cash flows -- Chapter 44 Notes -- Chapter 45 Interim financial reporting -- Chapter 46 Cash basis to accrual basis of accounting -- Chapter 47 PFRS for small and medium-sized entities (SMES) ER -