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INTERMEDIATE ACCOUNTING - PART 2
6 units
Pre-requisite: FA 311
This course is a continuation of Intermediate Accounting – Part
1. It is designed to discuss financial accounting principles
applicable to liabilities and stockholders’ equity. It also includes
accounting treatment for events after balance date and special
problems on accounting for changes and error correction.
Philippine accounting standards and international reporting
standards particularly on presentation and necessary disclosures
relative to liabilities and capital items are emphasized.
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