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  <titleInfo>
    <title>Conceptual framework &amp; accounting standards</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Conceptual framework and accounting standards</title>
  </titleInfo>
  <name type="personal">
    <namePart>Millan, Zeus Vernon</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Baguio City</placeTerm>
    </place>
    <publisher>Bandolin Enterprise</publisher>
    <dateIssued>c2018</dateIssued>
    <edition>2018 edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvi, 672 pages :</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Zeus Vernon B. Millan.</note>
  <note>"Based on Conceptual Framework for Financial Reporting and Philippine Financial Reporting Standards (PFRs)"</note>
  <note>Includes bibliographical references.</note>
  <note>Christopher Biore Business and Accountancy Accountancy</note>
  <note>Christopher Biore Business and Accountancy Accountancy</note>
  <note>Christopher Biore Business and Accountancy Accountancy</note>
  <note>English</note>
  <subject>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>Philippines</geographic>
  </subject>
  <identifier type="isbn">9786218029132 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">190705</recordCreationDate>
    <recordChangeDate encoding="iso8601">20190708112037.0</recordChangeDate>
  </recordInfo>
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