TY - BOOK AU - Empleo, Patricia M. AU - Robles, Nenita S. TI - The Philippine financial reporting: conceptual framework and accounting standards SN - 9786219674034 AV - HF 5626 .E47 2023 c.1 PY - 2023/// CY - [Place of publication not identified] : PB - PME Publishing Corporation, KW - ACCOUNING KW - FINANCIAL ACCOUNTING AND REPORTING, INTEGRATED 2, INTEGRATED 5 N1 - Includes Bibliography. ; Chapter 1. The need for financial reporting.--Chapter 2. The conceptual framework for financial reporting.--Chapter 3. Basis for the presentation of financial statement.--Chapter 4. Preparing the financial statement.--Chapter 5. Change in accounting policies, change in accounting estimates and errors.--Chapter 6. Cash to accrual accounting and single-entry system ER -