Cabrera, Ma. Elenita Balatbat. Conceptual framework and accounting standards : PFRSs and PASs - based / Ma. Elenita Balatbat Cabrera, Reynaldo Royo Ocampo, Gilbert Anthony B. Cabrera. - 2018-2019 ed. - xi, 361 p. ; 23 cm. Includes bibliographical references and index. ISBN: 9786214160501 Subjects--Topical Terms: Accounting--Standards--Philippines.