Conceptual framework & accounting standards / (Record no. 13421)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02761nam a2200337Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260803094255.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251212s2024 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9786218029132 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 657.0218 M61c 2024 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Millan, Zeus Vernon B. |
| 245 1# - TITLE STATEMENT | |
| Title | Conceptual framework & accounting standards / |
| Statement of responsibility, etc. | Zeus Vernon B. Millan. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Baguio City : |
| Name of publisher, distributor, etc. | Bandolin Enterprise, |
| Date of publication, distribution, etc. | 2024. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2024 edition |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xvi, 684 pages: |
| 300 ## - PHYSICAL DESCRIPTION | |
| Dimensions | 21 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 500 ## - GENERAL NOTE | |
| General note | Includes bibliographic references |
| 546 ## - LANGUAGE NOTE | |
| Language note | in English |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Overview of accounting -- Conceptual framework for financial reporting -- PAS 1 Presentation for 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 Seperate 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 Provision, 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 business 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 -- The sustainability disclosure standards |
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| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial accounting |
| 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 |
| -- | 0 |
| -- | 0 |
| 944 ## - | |
| -- | 1 |
| -- | 1 |
| -- | 0 |
| 953 ## - | |
| -- | HED6988 |
| 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] | dsolimen |
| -- | 2025-08-15 16:24:23 |
| -- | dsolimen |
| Edition | 2025-08-15 16:27:06 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| MyRDA biblio | 13602 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total checkouts | Total renewals | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | FEU - Cavite Higher Education | FEU - Cavite Higher Education | HED Library | 12/21/2025 | 2 | 1 | NULL | HED6988 | 06/02/2026 | 03/09/2026 | 12/21/2025 | Books |