@book{10322,
	author = {Millan, Zeus Vernon,},
	title = {Conceptual framework & accounting standards /},
	publisher = {Bandolin Enterprise,},
	year = {c2018.},
	address = {Baguio City :},
	edition = {2018 edition.},
	note = {"Based on Conceptual Framework for Financial Reporting and Philippine Financial Reporting Standards (PFRs)"}
}
