| 000 -LEADER |
|---|
| fixed length control field |
03208nam a22003737a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190708112037.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190705b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786218029132 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Millan, Zeus Vernon, |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Conceptual framework & accounting standards / |
| Statement of responsibility, etc |
Zeus Vernon B. Millan. |
| 246 ## - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Conceptual framework and accounting standards. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2018 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Baguio City : |
| Name of publisher, distributor, etc |
Bandolin Enterprise, |
| Date of publication, distribution, etc |
c2018. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvi, 672 pages : |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"Based on Conceptual Framework for Financial Reporting and Philippine Financial Reporting Standards (PFRs)" |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Overview of accounting -- Conceptual framework for financial reporting -- PAS 1 Presentation of financial statements -- PAS 2 Inventories -- PAS 7 Statement of cash flows -- PAS 8 Accounting policies, changes in accounting estimates and errors -- PAS 10 Events after the reporting period -- PAS 12 Income taxes -- PAS 16 Property, plant and equipment -- PAS 19 Employee benefits -- PAS 20 Accounting for government grants and disclosure of government assistance -- PAS 21 The effects of changes in foreign exchange rates -- PAS 23 Borrowing costs -- PAS 24 Related party disclosures -- PAS 26 Accounting and reporting by retirement benefit plans -- PAS 27 Separate financial statements -- PAS 28 Investments in associates and joint ventures -- PAS 29 Financial reporting in hyperinflationary economies -- PAS 32 Financial instruments: presentation -- PAS 33 Earnings per share -- PAS 34 Interim financial reporting -- PAS 36 Impairment of assets -- PAS 37 Provisions, contingent liabilities and contingent assets -- PAS 38 Intangible assets -- PAS 40 Investment property -- PAS 41 Agriculture -- PFRS 1 First-time adoption of Philippine financial reporting standards -- PFRS2 Share-based payment -- PFRS 3 Business combinations -- PFRS 5 Non-current assets held for sale and discontinued operations -- PFRS 6 Exploration for and evaluation of mineral resources -- PFRS 7 Financial instruments: disclosures -- PFRS 8 Operating segments -- PFRS 9 Financial instruments -- PFRS 10 Consolidated financial statements -- PFRS 11 Joint arrangements -- PFRS 12 Disclosure of interests in other entities -- PFRS 13 Fair value measurement -- PFRS 14 Regulatory deferral accounts -- PFRS 15 Revenue from contracts with customers -- PFRS 16 Leases -- PFRS 17 Insurance contracts. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
Philippines. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Charmaine[new] |
| Date encoded |
07/05/2019 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Charmaine[added] |
| Date encoded |
07/05/2019 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Charmaine[added] |
| Date encoded |
07/05/2019 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Aillen[checked] |
| Date encoded |
07/08/2019 |
