Conceptual framework and accounting standards / (Record no. 10208)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02663nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20231109101521.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | a||||dr|||| 000 0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230824t2022 ph ||||dr|||| 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-621-416-120-1 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 2022 Edition |
| Classification number | BFil. 657 |
| Item number | V238c |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T. |
| 245 ## - TITLE STATEMENT | |
| Title | Conceptual framework and accounting standards / |
| Statement of responsibility, etc. | by Conrado T. Valix |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2022 Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Manila : |
| Name of publisher, distributor, etc. | GIC Enterprises and Co., Inc., |
| Date of publication, distribution, etc. | c2022 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 628 pages : |
| Dimensions | 24 centimeters |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1: The Accounting 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 (Elements of Financial Statements.-- Chapter 6: Conceptual Framework (Recognition and Measurement).-- Chapter 7: Conceptual Framework (Presentation and Disclosure.-- Chapter 8: Presentation of Financial Statements (Statement of Financial Position).-- Chapter 9: Presentation of Financial Statements (Statement of Comprehensive Income).-- Chapter 10: Statement of Cash Flows.-- Chapter 11: Accounting Policies, Estimate and Errors.-- Chapter 12: Events After the Reporting Period.-- Chapter 13: Related Party Disclosures.-- Chapter 14: Inventories.-- Chapter 15: Property, Plant and Equipment.-- Chapter 16: Government Grant.-- Chapter 17: Borrowing Costs.-- Chapter 18: Investment in Associates.-- Chapter 19: Impairment of Assets.-- Chapter 20: Intangible Assets.-- Chapter 21: Investment Property.-- Chapter 22: Agriculture.-- Chapter 23: Provision, Contingent Liability and Asset.-- Chapter 24: Financial Instruments - Presentation.-- Chapter 25: Income Taxes.-- Chapter 26: Employee Benefits.-- Chapter 27: Earnings per Share.-- Chapter 28: Interim Financial Reporting.-- Chapter 29: Reporting in Hyperinflationary Economy.-- Chapter 30: First Time Adoption of PFRS.-- Chapter 31: Share-Based Payment.-- Chapter 32: Noncurrent Asset Held for Sale.-- Chapter 33: Discontinued Operation.-- Chapter 34; Exploration and Evaluation of Mineral Resources.-- Chapter 35: Operating Segments.-- Chapter 36: Financial Instruments (Measurement of Financial Asset).-- Chapter 37: Fair Value Measurement.-- Chapter 38: Revenue from Contracts with Customers.-- Chapter 39: Leases.-- Chapter 40: IFRIC Interpretations. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting - Study and teaching |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Peralta, Jose F. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Valix, Christian Aris M. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Filipiniana1 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | Book Cart | 08/24/2023 | 1 | BFil. 657 V238c 2022 | 8612 | 02/01/2024 | 01/26/2024 | 08/24/2023 | Bansalan Filipiniana1 |