Conceptual framework and accounting standards : PFRSs and PASs-based - Cabrera, Ma. Elenita Balatbat; Ocampo, Reynaldo Royo ;Cabrera, Gilbert Anthony (Manila, Philippines : GIC Enterprises & Co. Inc., 2018)
I. Environment and conceptual framework for financial accounting and reporting -- II. Preparation of financial statements: financial instrument framework -- III. Accounting principles and standards for financial asset -- IV. Accounting principles and standards for non-financial asset -- V. Accounting principles and standards for liabilities: financial and non-financial -- VI. Accounting principles and standards for owners' equity; revenue and expenses.
Includes bibliographical references.
Keywords: ACCOUNTING