03208nam a22003737a 4500 OSt 20190708112037.0 190705b xxu||||| |||| 00| 0 eng d 9786218029132 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Millan, Zeus Vernon, Conceptual framework & accounting standards / Zeus Vernon B. Millan. Conceptual framework and accounting standards. 2018 edition. Baguio City : Bandolin Enterprise, c2018. xvi, 672 pages : rdacontent text rdamedia unmediated rdacarrier volume "Based on Conceptual Framework for Financial Reporting and Philippine Financial Reporting Standards (PFRs)" Includes bibliographical references. 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. Christopher Biore Business and Accountancy Accountancy Christopher Biore Business and Accountancy Accountancy Christopher Biore Business and Accountancy Accountancy English Accounting Standards Philippines. ddc BK Charmaine[new] 07/05/2019 Charmaine[added] 07/05/2019 Charmaine[added] 07/05/2019 Aillen[checked] 07/08/2019 10322 10322 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN RESERVED.MAIN 2019-06-27 Bandolin Enterprise 380.00 1 657.00218 M61 2018 3UCBL000025440 2025-03-24 2025-03-22 c.1 2019-07-05 BK UCBL_MAIN 0 0 ddc 0 0 UCBL_MAIN RESERVED.MAIN 2019-06-27 Bandolin Enterprise 380.00 0 657.00218 M61 2018 3UCBL000025441 2019-07-05 c.2 2019-07-05 BK UCBL_MAIN 0 0 ddc 0 0 UCBL_MAIN RESERVED.MAIN 2019-06-27 Bandolin Enterprise 380.00 0 657.00218 M61 2018 3UCBL000025442 2019-07-05 c.3 2019-07-05 BK UCBL_MAIN