Conceptual framework and accounting standards / (Record no. 11050)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02609nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250905150617.0 |
| 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 | 250905t2024 |||||||dr|||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-621-416-141-6 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BFil. 657 |
| Item number | V238c |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T., author |
| 9 (RLIN) | 579 |
| 245 ## - TITLE STATEMENT | |
| Title | Conceptual framework and accounting standards / |
| Statement of responsibility, etc. | by Conrado T. Valix and Christian Aris M. Valix |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2024 edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Sampaloc, Manila, Philippines : |
| Name of publisher, distributor, etc. | GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. | c2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 649 pages ; |
| Other physical details | 22 centimeters |
| 336 ## - CONTENT TYPE | |
| Content type term | rdacontent |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The Accountancy Profession.-- 2. Conceptual Framework (Objective of financial reporting).-- 3. Conceptual Framework (Qualitative characteristics).-- 4. Conceptual Framework (Financial statements and reporting entity, Underlying assumptions).-- 5. Conceptual Framework (Elements of financial statements).-- 6. Conceptual Framework (Recognition and measurement).-- 7. Conceptual Framework (Presentation and disclosure).-- 8. Presentation of Financial Statements (Statement of financial position).-- 9. Presentation of Financial Statements (Statement of Comprehensive Income - PAS 1).-- 10. Statement of Cash Flows - PAS7.-- 11. Accounting Policies, Estimate and Errors - PAS 8.-- 12. Events after the Reporting Period.-- 13. Related Party Disclosures - PAS 24.-- 14. Inventories - PAS 2.-- 15. Property, Plant and Equipment - PAS 16.-- 16. Government grant - PAS 20.-- 17. Borrowing Costs.-- 18. Investment in Associates.-- 19. Impairment of Assets.-- 20. Intangible Assets - PAS-38.-- 21. Investment Property - PAS 40.-- 22. Agriculture - PAS 41.-- 23. Provision, Contingent Liability and Asset - PAS 37.-- 24. Financial Instruments - Presentation - PAS 32.-- 25. Income Taxes - PAS 12.-- 26. Employee Benefits - PAS 19.-- 27. Earnings per share - PAS 33.-- 28. Interim Financial Reporting - PAS 34.-- 29. Reporting in Hyperinflationary Economy - PAS 29.-- 30. First time Adoption of PFRS - PFRS 1.-- 31. Share-based Payment - PFRS 2.-- 32. Noncurrent Asset held for sale - PFRS 5.-- 33. Discontinued Operation - PFRS 5.-- 34. Exploration and Evaluation of Mineral Resources.-- 35. Operating Segments - PFRS 8.-- 36. Financial Instruments (Measurement of financial asset - PFRS 9.-- 37. Fair Value Measurement - PFRS 13.-- 38. Revenue from contracts with customers - PFRS 15. -- 39. Leases - PFRS 16. -- 40. IFRIC Interpretations.<br/> |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 9 (RLIN) | 4204 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Valix, Christian Aris M. |
| 9 (RLIN) | 315 |
| 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 | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 09/05/2025 | BFil. 657 V238c 2024 | 9726 | 09/05/2025 | c.1 | 09/05/2025 | Bansalan Filipiniana1 | |||||
| Dewey Decimal Classification | UM Bansalan College LIC | 09/05/2025 | BFil. 657 V238c 2024 | 9727 | 09/05/2025 | c.2 | 09/05/2025 | Bansalan Filipiniana1 |