How does PHP handle boolean values and what are the equivalents of true and false?

PHP handles boolean values by using the keywords `true` and `false` to represent true and false, respectively. In PHP, any non-empty string, non-zero number, or non-empty array is considered true, while an empty string, zero, or an empty array is considered false.

// Example of handling boolean values in PHP
$value = 10;

if ($value) {
    echo "The value is true.";
} else {
    echo "The value is false.";
}