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  <titleInfo>
    <title>Financial accounting theory</title>
  </titleInfo>
  <name type="personal">
    <namePart>Tolentino-Baysa, Gloria J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Lupisan, Ma. Concepcion Yamat</namePart>
  </name>
  <typeOfResource/>
  <originInfo>
    <edition>2005 Edition</edition>
    <issuance/>
  </originInfo>
  <physicalDescription>
    <extent>395 pages ;  24 cm</extent>
  </physicalDescription>
  <note type="statement of responsibility">Gloria J. Tolentino-Baysa, Ma. Concepcion Yamat Lupisan</note>
  <note>F 600-699</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Accounting theory</topic>
  </subject>
  <classification authority="ddc"> F 657.01 T6497 2005</classification>
  <recordInfo>
    <recordChangeDate encoding="iso8601">20260624142244.0</recordChangeDate>
  </recordInfo>
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