Conceptual framework and accounting standards/ (Record no. 8323)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02282nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241219111040.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190829b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-621-416-066-2 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BFil. 657 |
| Item number | V238c 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 310 |
| 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 | 2019 Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Manila: |
| Name of publisher, distributor, etc. | GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. | c2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | c781 page |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION | |
| Dates of publication and/or sequential designation | c2019 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1. The accounting 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 concepts of capital --8. Presentation of financial statements statement of financial position --9. Presentation of financial statements statement of comprehensive income --10. Inventories --11. Statement of cash flows --12. Accounting policies, estimate and errors --13. Events after the reporting period --14. Property, plant and equipment --15. Government grant --16. Borrowing costs --17. Related party disclosures --18. Investment in associates --19. Interim financial reporting --20. Impairment of assets --21. Intangible assets --22. Investment property --23. Agriculture --24. Reporting in hyper inflationary economy --25. Provision, contingent liability and asset --26. Financial instruments - presentation --27. Income taxes --28. Employee benefits --29. Earning per share --30. First time adoption of pfrs --31. Share - based payment --32. Non current asset held for sale --33. Discounted operation --34. Exploration and evaluation of mineral resources --35. Operating segments --36. Financial instruments --37. Fair value measurement --38. Revenue from contracts with customers --39. Leases --40. Ifric interpretations |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting -- Study and teaching |
| 9 (RLIN) | 14808 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 372 |
| Personal name | Peralta, Jose F. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 315 |
| 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 | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | Book Cart | 08/29/2019 | 7803 | 3 | BFil. 657 V238c 2019 | 7803 | 01/21/2025 | 01/14/2025 | c.1 | 08/29/2019 | Bansalan Filipiniana1 | ||||
| Dewey Decimal Classification | UM Bansalan College LIC | Book Cart | 08/29/2019 | 7804 | 3 | BFil. 657 V238c 2019 | 7804 | 08/12/2020 | 02/21/2020 | c.2 | 08/29/2019 | Bansalan Filipiniana1 | ||||
| Dewey Decimal Classification | UM Bansalan College LIC | Book Cart | 08/29/2019 | 7805 | 2 | BFil. 657 V238c 2019 | 7805 | 08/12/2020 | 12/13/2019 | c.3 | 08/29/2019 | Bansalan Filipiniana1 |