This volume is revised to incorporate the provisions of the new Standard IFRS 18 on the Presentation and Disclosure in Financial Statements.
IFRS 18 now supersedes IFRS 1 on the presentation and disclosure in financial statements.
The book is written to conform with the new undergraduate course syllabus for Intermediate Accounting Three as promulgated by the Commission on Higher Education.
The book is the culmination of the Intermediate Accounting cluster designed to cover the preparation of statement of financial position, income statement, statement of comprehensive income, statement of changes in equity, statement of cash flows, notes to financial statements, related parties and events after reporting period.
The book also covers cash and accrual basis of accounting, single entry, error correction, accounting changes, noncurrent asset held for sale, discontinued operation, interim financial reporting, segment reporting, derivatives, biological assets, book value per share, earnings per share and hyperinflation.
In addition, the book includes the discussion and illustration of the Philippine Financial Reporting Standards for Small and Medium-sized Entities or PFRS for SMEs as compared with full PFRS.
A chapter on Small Entities is exhaustively discussed in accordance with the, Philippine Financial Reporting Standards for Small Entities.

JBC assures that this product is authentic, brand new, and securely packed. For further inquiries, message us. It is the customers' responsibility to keep track of their orders, and it is ours to fulfill your orders and concerns.