>[**as regards**](http://www.oxforddictionaries.com/definition/english/as-regards?q=as+regards) = concerning; in respect of

>2\. **regard**  [with object] {archaic} = (Of a thing) relate to; `concern`

>ES [= Example Sentence]: As regards [farro](http://time.com/3724505/50-healthiest-foods/), flaxseeds can top kamut served on the side. 

As per the above, because **regard =** `concern`, this question also applies to 'as concerns'. 

I wish to delve into the definition, which I already understand and so ask NOT about. Something feels missing in **as regards** ? I am guessing that **as** operates as a conjunction here, and **regard** a (conjugated verb), but is a subject or object missing? 

In the ES above, the direct object seems to be 'farro'. But what's the subject? Please advise if this is vain; I purposely picked obscure foods to generalise  my question for all nouns.