TY - BOOK AU - Rivera, Albert I. AU - Jackqui R. Moreno AU - Pauline Kristine M. Fulgencio TI - Intermediate Accounting Essentials Vol. 3:: A Standard-Based Application Approach SN - 9786210451634 U1 - 657.044 PY - 2024/// CY - Quezon City, Philippines. PB - Rex Bookstore KW - Accounting-Intermediate N1 - Includes index; Includes bibliographic references; Preface -- Financial Statements -- Leases -- Employee Benefits -- Accounting for Income Tax and Subsequent Events -- Irregular Items -- Changes in Accounting Estimates, Policies and Prior Period Errors -- Cash Basis to Accrual Basis of Accounting -- PFRS for Small and Medium Size Entities ER -