MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01273nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20241003132236.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
a||||dr|||| 00| 0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240911t2023 |||l|||dr|||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-621-96740-3-4 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
2023 edition |
| Classification number |
BFil. 657.599 |
| Item number |
Em73p |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Empleo, Patricia M., author |
| 9 (RLIN) |
823 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The Philippine financial reporting : |
| Remainder of title |
Conceptual framework and accounting standards / |
| Statement of responsibility, etc. |
by Patricia M. Empleo and Nenita S. Robles |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2023 edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
[Manila?], |
| Name of publisher, distributor, etc. |
PME Publishing Corporation, |
| Date of publication, distribution, etc. |
c2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
ix., 277 pages : |
| Dimensions |
23 centimeters |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
rdacontent |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
c2023 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. The need for financial reporting.-- 2. The conceptual framework for financial reporting.-- 3. Basis for the presentation of financial statements.-- 4. Preparing the financial statements. -- 5. Change in accounting policies, change in accounting estimates and errors. -- 6. Cash to accrual accounting and single-entry system. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| 9 (RLIN) |
4204 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting -- Standards -- Philippines |
| Source of heading or term |
sears |
| 9 (RLIN) |
17478 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Robles, Nenita S. |
| 9 (RLIN) |
824 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Filipiniana1 |
