[ PRC BOARD OF ACCOUNTANCY RESOLUTION NO. 198, S. OF 2007, December 28, 2007 ]
ADOPTION OF THE PHILIPPINE ACCOUNTING STANDARDS ( PAS 23) - BORROWING COSTS AND THE AS PART OF THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE PHILIPPINES
Text Available at Office of the National Administrative Register, U. P. Law Complex, Diliman, Quezon City
Adopted: 28 Dec. 2007