Intermediate Accounting Essentials Volume 3
Be immersed in the “why” and “how” components of intermediate accounting with this three-volume textbook, Intermediate Accounting Essentials: A Standards-Based Application Approach. Each volume includes a concise discussion of the full International Financial Reporting Standards (IFRS), with applications to micro, small, and medium enterprises (MSMEs) highlighted at the end of the chapters for reference. Intended both as a foundational textbook and CPA board reviewer for Financial Accounting and Reporting, it applies standards through detailed examples, practice questions, and chapter-end key notes for easy recall. Take time to read the discussion points throughout to trigger the questioning minds of all accounting majors!
ABOUT THE AUTHORS
He is a certified public accountant and certified risk analyst with an MBA degree from De La Salle University-Manila. He is a proud graduate of the University of the East-Manila with a BS Accountancy degree. He also holds Career Service Professional and Subprofessional Certificates issued by the Civil Service Commission. Mr. Rivera is a CPA reviewer in Financial Accounting and Reporting for Advanced Review Solutions. He is also the integrated reviewer in Financial Accounting and Reporting for De La Salle University, San Beda University, University of the East, and Far Eastern University-Makati. He is a former reviewer and professor at Far Eastern University-Manila, San Beda College Alabang, PSBA-Manila, CTD Review Center, and NRC Review Center. Moreover, Mr. Rivera is the financial and operations consultant for the KNC Group of Companies. Albert I. Rivera, MBA, CPA, CRA She is a board reviewer in Auditing Theory at CRC-ACE Professional CPA Review Center who graduated cum laude with her BS Accountancy degree from St. Paul University, Manila, as an SGV Foundation scholar. She also graduated magna cum laude bene meritus with her Master in Business Administration degree from San Sebastian College-Recoletos and earned her Doctor in Business Administration degree from San Beda University. She concurrently holds the positions of Vice Dean for Accountancy, Business Administration, Legal Management, and Entrepreneurship (CAS-ABLE) under the College of Arts and Sciences and of Program Chair of the Department of Accountancy and Taxation at San Beda University, Manila. Dr. Moreno has authored books such as Theory of Audit: A Modular Approach and Auditing Theory: Test and Quizzer. She also owns and manages an accounting/audit/consultancy office in Quezon City and is an active member of the Philippine Institute of Certified Public Accountants (PICPA) and the National Association of CPAs in Education. Before taking a full-time faculty position at San Beda University, she was a special lecturer at San Sebastian College-Recoletos (SSC-R), De La Salle University (DLSU), University of Santo Tomas (UST), Far Eastern University (FEU), Chiang Kai Shek College (CKSC), Centro Escolar University (CEU), and College of the Holy Spirit (CHS). On some occasions, she is invited to speak at PICPA national seminars. She holds National Certification Level 3 in Bookkeeping under the Technical Education and Skills Development Authority (TESDA) and a Professional Teacher’s Certificate issued by the University of the Philippines Open University. Dr. Moreno also teaches management accounting at the Ateneo Graduate School of Business in Manila and is an accreditor for the Philippine Accrediting Association of Schools, Colleges, and Universities (PAASCU). Jackqui R. Moreno, DBA, MBA, CPA
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