000			03208nam a22003737a 4500
003			OSt
005			20190708112037.0
008			190705b xxu||||| |||| 00| 0 eng d
020			_a9786218029132 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aMillan, Zeus Vernon,
245			_aConceptual framework & accounting standards / _cZeus Vernon B. Millan.
246			_aConceptual framework and accounting standards.
250			_a2018 edition.
260			_aBaguio City : _bBandolin Enterprise, _cc2018.
300			_axvi, 672 pages :
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_a"Based on Conceptual Framework for Financial Reporting and Philippine Financial Reporting Standards (PFRs)"
504			_aIncludes bibliographical references.
505			_aContents: 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			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
546			_aEnglish
650			_aAccounting _xStandards _zPhilippines.
942			_2ddc _cBK
998			_cCharmaine[new] _d07/05/2019
998			_cCharmaine[added] _d07/05/2019
998			_cCharmaine[added] _d07/05/2019
998			_cAillen[checked] _d07/08/2019
999			_c10322 _d10322