Conceptual framework & accounting standards / (Record no. 20604)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02757nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520103002.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9786218029132 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5635 .M5553 2021 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Millan, Zeus Vernon B. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Conceptual framework & accounting standards / |
| Statement of responsibility, etc. | Zeus Vernon B. Millan |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2021 Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Baguio City : |
| Name of publisher, distributor, etc. | Bandolin Enterprise, |
| Date of publication, distribution, etc. | c2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xvi, 705 pages ; |
| Dimensions | 22 cm. |
| 365 ## - TRADE PRICE | |
| Price amount | PHP441 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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 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 -- PFRS 2 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 -- Reference |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book is intended for students taking up the CHED-required subject "Conceptual Framework and Accounting Standards." The Philippine Financial Reporting Standards (PFRS) are highly technical. My aim in writing this book is to present concepts in a manner that would make sense to all learners - CPA aspirants and non-CPA aspirants alike. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books - Reserve |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Management Accounting | LRC - Annex II | National University - Manila | Reserve | 01/07/2022 | Purchased - Bandolin | 441.00 | RES HF 5635 .M5553 2021 | NULIB000018363 | 05/20/2025 | c.1 | 05/20/2025 | Books - Reserve |