Conceptual framework and accounting standards / (Record no. 11968)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03150nam a2200361Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260803094237.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251212s2022 xx 000 0 und d©©© |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9786214161201 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 657.0218 V23c 2022 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T. |
| 245 1# - TITLE STATEMENT | |
| Title | Conceptual framework and accounting standards / |
| Statement of responsibility, etc. | Conrado T. Valix, Jose F. Peralta & Christian Aris M. Valix. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Manila : |
| Name of publisher, distributor, etc. | GIC Entiprices & Co., |
| Date of publication, distribution, etc. | ©2022. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2022 edition |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 628 pages: |
| 300 ## - PHYSICAL DESCRIPTION | |
| Dimensions | 22 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 546 ## - LANGUAGE NOTE | |
| Language note | in English |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1 The accountancy profession -- Chapter 2 Conceptual framework objective of financial reporting -- Chapter 3 Conceptual framework qualitative characteristics -- Chapter 4 Conceptual framework financial statements and reporting entity underlying assumptions -- Chapter 5 Conceptual framework element of financial statements -- Chapter 6 Conceptual framework recognition and measurement -- Chapter 7 Conceptual framework presentation and disclosure concepts capital -- Chapter 8 PAS 1 Presentation of financial statements statement of financial position -- Chapter 9 PAS 1 Presentation of financial statements statement of comprehensive income -- Chapter 10 PAS 2 Inventories -- Chapter 11 PAS 7 Statement of cash flows -- Chapter 12 PAS 8 Accounting policies, estimate and errors -- Chapter 13 PAS 10 Event after the reporting period -- Chapter 14 PAS 14 Property, plant and equipment -- Chapter 15 PAS 20 Government grant -- Chapter 16 PAS 23 Borrowing costs -- Chapter 17 PAS 24 Related party disclosure -- Chapter 18 PAS 28 Investment in associates -- Chapter 19 PAS 34 Interim financial reporting -- Chapter 20 PAS 36 Impairment of assets -- Chapter 21 PAS 38 Intangible assets -- Chapter 22 PAS 40 Investment property -- Chapter 23 PAS 41 Agriculture -- Chapter 24 PAS 29 Reporting of hyperinflationary economy -- Chapter 25 PAS 37 Provision, contingent liability and asset -- Chapter 26 PAS 32 Financial instrument - presentation -- Chapter 27 PAS 12 Income taxes -- Chapter 28 PAS 19 Employee benefits -- Chapter 29 PAS 33 Earning per share -- Chapter 30 PFRS 1 First time adoption of PFRS -- Chapter 31 PFRS Share based payment -- Chapter 32 PFRS 5 Concurrent asset held for sale -- Chapter 33 PFRS 5 Discontinued operation -- Chapter 34 PFRS Exploration and evaluation minerals resources -- Chapter 35 PFRS 8 Operating segments -- Chapter 36 PFRS 9 Financials instruments -- Chapter 37 PFRS 13 Fairs value measurement -- Chapter 38 PFRS 15 Revenue from contracts with customers -- Chapter 39 PFRS 16 Leases -- Chapter 40 IFRIC Interpretation s -- IFRIC 1 -- IFRIC 2 -- IFRIC 17 -- IFRIC 19. |
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| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| General subdivision | Standards |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Risk management |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Peralta, Jose F.; Valix, Christian Aris M. |
| 944 ## - | |
| -- | FIL |
| 943 ## - EQUIVALENCE OR CROSS-REFERENCE--COLLECTIVE TITLE [OBSOLETE] [CAN/MARC only] | |
| -- | 0 |
| -- | 0 |
| Date of treaty signing | 0 |
| -- | 1 |
| Date of a work | 0 |
| Miscellaneous information | 0 |
| Medium | 0 |
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| 944 ## - | |
| -- | 1 |
| -- | 1 |
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| 953 ## - | |
| -- | HED6531 |
| 953 ## - | |
| -- | College Library |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Institution code [OBSOLETE] | jpascua |
| -- | 2023-09-18 11:00:12 |
| -- | jpascua |
| Edition | 2023-09-18 11:00:12 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| MyRDA biblio | 12076 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | FEU - Cavite Higher Education | FEU - Cavite Higher Education | HED Library | 12/21/2025 | FIL 657.0218 V23c 2022 | HED6531 | 06/02/2026 | 12/21/2025 | Books |