The state of financial reporting of Philippine listed and government banks / (Record no. 78467)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01408nab a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182330.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180619s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cayanan, Arthur. |
| 245 #4 - TITLE STATEMENT | |
| Title | The state of financial reporting of Philippine listed and government banks / |
| Statement of responsibility, etc. | Arthur Cayanan |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2012 |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Philippine Management Review |
| Number of part/section of a work | 19, page 65-74 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study compares the financial reporting practices of Philippine listed and government banks with respect to their compliance with the generally accepted accounting principles. The state of external audit for both categories of banks is also discussed in this paper. The findings show that the financial reporting practices of listed banks are not better than those of government banks. The implementation of the international accounting standards in 2005 resulted in the improvement of disclosures related to financial assets and liabilities, especially loans receivable. In spite of this improvement, cases of non-compliance are still observed, some of which can overstate assets and net income. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Business Administration |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial statements-Standards |
| Geographic subdivision | Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Banks and banking. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Analytics |
| Source of classification or shelving scheme | Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 81567 |
| First Date, FD (RLIN) | 139930 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Not For Loan | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 06/19/2018 | Bound | 06/19/2018 | 06/19/2018 | Articles |