TY - BOOK ED - A project of PICPA Metro Manila Region TI - PFRS part 2 / AV - HF 5616.P6 .P47 [2013] PY - 2013/// CY - [Manila, Philippines] : PB - Philippine Institute of Certified Public Accountants KW - ACCOUNTING -- STANDARDS KW - FINANCIAL STATEMENT -- STANDARDS N1 - 1. Introduction -- 2. Objective -- 3. Scope -- 4. Recognition -- 5. Presentation and disclosure -- 6. Effective Date -- 7. Withdrawal of IFRS 1 (Issued 2003) -- 8. Appendices -- 9. Implementation guidance ER -