Conceptual framework and accounting standards : PFRSs and PASs-based /
Ma. Elenita Balatbat Cabrera, Reynaldo Royo Ocampo and Gilbert Anthony Cabrera
- 2018-2019 edition
- Manila, Philippines : GIC Enterprises & Co. Inc., c2018
- 361 pages ; 24 cm.
Includes bibliographical references.
I. Environment and conceptual framework for financial accounting and reporting -- II. Preparation of financial statements: financial instrument framework -- III. Accounting principles and standards for financial asset -- IV. Accounting principles and standards for non-financial asset -- V. Accounting principles and standards for liabilities: financial and non-financial -- VI. Accounting principles and standards for owners' equity; revenue and expenses.