@book{11968,
	author = {Valix, Conrado T. and Peralta, Jose F.; Valix, Christian Aris M.},
	title = {Conceptual framework and accounting standards /},
	publisher = {GIC Entiprices & Co.,},
	year = {©2022.},
	address = {Manila :},
	edition = {2022 edition}
}
