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Philippine Financial Reporting Standards (PFRS) > 1 Titles of PFRS > Flashcards

1 Titles of PFRS Flashcards

1
Q

STATE ALL PAS STANDARDS INCLUDING NUMBER AND TITLE/DESCRIPTION

A

PAS 1 – Presentation of Financial Statements
PAS 2 – Inventories
PAS 7 – Statement of Cash Flows
PAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
PAS 10 – Events after the Reporting Period
PAS 12 – Income Taxes
PAS 16 – Property, Plant, and Equipment
PAS 19 – Employee Benefits
PAS 20 – Accounting for Government Grants and Disclosure of Government Assistance
PAS 21 – The Effects of Changes in Foreign Exchange Rates
PAS 23 – Borrowing Costs
PAS 24 – Related Party Disclosures
PAS 26 – Accounting and Reporting by Retirement Benefit Plans
PAS 27 – Separate Financial Statements
PAS 28 – Investment in Associate and Joint Ventures
PAS 29 – Financial Reporting in Hyperinflationary Economies
PAS 32 – Financial Instruments: Disclosure and Presentation
PAS 33 – Earnings per Share
PAS 34 – Interim Financial Reporting
PAS 36 –Impairment of Assets
PAS 37 – Provisions, Contingent Liabilities and Contingent Assets
PAS 38 – Intangible Assets
PAS 40 – Investment Property
PAS 41 – Agriculture

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2
Q

STATE ALL PFRS STANDARDS INCLUDING NUMBER AND TITLE/DESCRIPTION

A

PFRS 1 – First-time Adoption of Philippine Financial Reporting Standards
PFRS 2 – Share-based Payment
PFRS 3 – Business Combinations
PFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
PFRS 6 – Exploration for and Evaluation of Mineral Resources
PFRS 7 – Financial Instruments Disclosures
PFRS 8 – Operating Segments
PFRS 9 – Financial Instruments
PFRS 10 – Consolidated Financial Statements
PFRS 11 – Joint Arrangements
PFRS 12 – Disclosure of Interests in Other Entities
PFRS 13 – Fair Value Measurement
PFRS 14 – Regulatory Deferral Accounts
PFRS 15 – Revenue from Contracts with Customers
PFRS 16 – Leases
PFRS 17 – Insurance Contracts

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3
Q

PAS 1

A

Presentation of Financial Statements

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4
Q

Presentation of Financial Statements

A

PAS 1

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5
Q

PAS 2

A

Inventories

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6
Q

Inventories

A

PAS 2

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7
Q

PAS 7

A

Statement of Cash Flows

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8
Q

Statement of Cash Flows

A

Statement of Cash Flows

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9
Q

PAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

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10
Q

Accounting Policies, Changes in Accounting Estimates and Errors

A

PAS 8

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11
Q

PAS 10

A

Events after the Reporting Period

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12
Q

Events after the Reporting Period

A

PAS 10

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13
Q

PAS 12

A

Income Taxes

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14
Q

Income Taxes

A

PAS 12

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15
Q

PAS 16

A

Property, Plant, and Equipment

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16
Q

Property, Plant, and Equipment

A

PAS 16

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17
Q

PAS 19

A

Employee Benefits

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18
Q

Employee Benefits

A

PAS 19

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19
Q

PAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

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20
Q

Accounting for Government Grants and Disclosure of Government Assistance

A

PAS 20

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21
Q

PAS 21

A

The Effects of Changes in Foreign Exchange Rates

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22
Q

The Effects of Changes in Foreign Exchange Rates

A

PAS 21

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23
Q

PAS 23

A

Borrowing Costs

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24
Q

Borrowing Costs

A

PAS 23

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25
PAS 24
Related Party Disclosures
26
Related Party Disclosures
PAS 24
27
PAS 26
Accounting and Reporting by Retirement Benefit Plans
28
Accounting and Reporting by Retirement Benefit Plans
PAS 26
29
PAS 27
Separate Financial Statements
30
Separate Financial Statements
PAS 27
31
PAS 28
Investment in Associate and Joint Ventures
32
Investment in Associate and Joint Ventures
PAS 28
33
PAS 29
Financial Reporting in Hyperinflationary Economies
34
Financial Reporting in Hyperinflationary Economies
PAS 29
35
PAS 32
Financial Instruments: Disclosure and Presentation
36
Financial Instruments: Disclosure and Presentation
PAS 32
37
PAS 33
Earnings per Share
38
Earnings per Share
PAS 33
39
PAS 34
Interim Financial Reporting
40
Interim Financial Reporting
PAS 34
41
PAS 36
Impairment of Assets
42
Impairment of Assets
PAS 36
43
PAS 37
Provisions, Contingent Liabilities and Contingent Assets
44
Provisions, Contingent Liabilities and Contingent Assets
PAS 37
45
PAS 38
Intangible Assets
46
Intangible Assets
PAS 38
47
PAS 40
Investment Property
48
Investment Property
PAS 40 – Investment Property
49
PAS 41
Agriculture
50
Agriculture
PAS 41
51
PFRS 1
First-time Adoption of Philippine Financial Reporting Standards
52
First-time Adoption of Philippine Financial Reporting Standards
PFRS 1
53
PFRS 2
Share-based Payment
54
Share-based Payment
PFRS 2
55
PFRS 3
Business Combinations
56
Business Combinations
PFRS 3 – Business Combinations
57
PFRS 5
Non-current Assets Held for Sale and Discontinued Operations
58
Non-current Assets Held for Sale and Discontinued Operations
PFRS 5
59
PFRS 6
Exploration for and Evaluation of Mineral Resources
60
Exploration for and Evaluation of Mineral Resources
PFRS 6
61
PFRS 7
Financial Instruments Disclosures
62
Financial Instruments Disclosures
PFRS 7
63
PFRS 8
Operating Segments
64
Operating Segments
PFRS 8
65
PFRS 9
Financial Instruments
66
Financial Instruments
PFRS 9
67
PFRS 10
Consolidated Financial Statements
68
Consolidated Financial Statements
PFRS 10
69
PFRS 11
Joint Arrangements
70
Joint Arrangements
PFRS 11
71
PFRS 12
Disclosure of Interests in Other Entities
72
Disclosure of Interests in Other Entities
PFRS 12
73
PFRS 13
Fair Value Measurement
74
Fair Value Measurement
PFRS 13
75
PFRS 14
Regulatory Deferral Accounts
76
Regulatory Deferral Accounts
PFRS 14
77
PFRS 15
Revenue from Contracts with Customers
78
Revenue from Contracts with Customers
PFRS 15
79
PFRS 16
Leases
80
Leases
PFRS 16
81
PFRS 17
Insurance Contracts
82
Insurance Contracts
PFRS 17

Philippine Financial Reporting Standards (PFRS) (5 decks)

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