TY - BOOK ED - Alliance of Accounting and Auditing Researchers TI - PFRS compilation: With revisions, conforming amendments & interpretations as at December 31, 2006 (Volume I) U1 - BFil. 657 PY - 2006/// CY - --s.l. PB - s.n. KW - Accounting -- Standards -- Philippines KW - sears N1 - Contents --Introduction --The objective of financial statements --Underlying assumptions --Qualitative characteristics of financial statements --The element of financial statements --Recognition of the elements of financial statements --Measurement of the elements of financial --Concepts of capital and capital maintenance ER -