APA Style

MMCA, C, C, P. (2005). Phil. Financial Reporting Standards (PFRS) 2005 (2005). : CPE Com./ PICPA MMCA.

MLA Style

MMCA, CPE, Com./, PICPA. "Phil. Financial Reporting Standards (PFRS) 2005". 2005 : CPE Com./ PICPA MMCA, 2005. Text.