TY - BOOK AU - Cabrera, Ma. Elenita Balatbat AU - Ocampo, Reynaldo Royo ;Cabrera, Gilbert Anthony TI - Conceptual framework and accounting standards: PFRSs and PASs-based SN - 9786214160501 AV - HF 5635 .C33 2018 PY - 2018/// CY - Manila, Philippines PB - GIC Enterprises & Co. Inc. KW - ACCOUNTING N1 - 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 ER -