Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

PAS 1

A

Presentation of Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Presentation of Financial Statements

A

PAS 1

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

PAS 2

A

Inventories

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Inventories

A

PAS 2

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

PAS 7

A

Statement of Cash Flows

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Statement of Cash Flows

A

Statement of Cash Flows

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

PAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Accounting Policies, Changes in Accounting Estimates and Errors

A

PAS 8

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

PAS 10

A

Events after the Reporting Period

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Events after the Reporting Period

A

PAS 10

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

PAS 12

A

Income Taxes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Income Taxes

A

PAS 12

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

PAS 16

A

Property, Plant, and Equipment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Property, Plant, and Equipment

A

PAS 16

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

PAS 19

A

Employee Benefits

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

Employee Benefits

A

PAS 19

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

PAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

Accounting for Government Grants and Disclosure of Government Assistance

A

PAS 20

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

PAS 21

A

The Effects of Changes in Foreign Exchange Rates

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

The Effects of Changes in Foreign Exchange Rates

A

PAS 21

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

PAS 23

A

Borrowing Costs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

Borrowing Costs

A

PAS 23

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

PAS 24

A

Related Party Disclosures

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

Related Party Disclosures

A

PAS 24

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

PAS 26

A

Accounting and Reporting by Retirement Benefit Plans

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

Accounting and Reporting by Retirement Benefit Plans

A

PAS 26

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

PAS 27

A

Separate Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

Separate Financial Statements

A

PAS 27

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

PAS 28

A

Investment in Associate and Joint Ventures

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

Investment in Associate and Joint Ventures

A

PAS 28

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

PAS 29

A

Financial Reporting in Hyperinflationary Economies

34
Q

Financial Reporting in Hyperinflationary Economies

A

PAS 29

35
Q

PAS 32

A

Financial Instruments: Disclosure and Presentation

36
Q

Financial Instruments: Disclosure and Presentation

A

PAS 32

37
Q

PAS 33

A

Earnings per Share

38
Q

Earnings per Share

A

PAS 33

39
Q

PAS 34

A

Interim Financial Reporting

40
Q

Interim Financial Reporting

A

PAS 34

41
Q

PAS 36

A

Impairment of Assets

42
Q

Impairment of Assets

A

PAS 36

43
Q

PAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

44
Q

Provisions, Contingent Liabilities and Contingent Assets

A

PAS 37

45
Q

PAS 38

A

Intangible Assets

46
Q

Intangible Assets

A

PAS 38

47
Q

PAS 40

A

Investment Property

48
Q

Investment Property

A

PAS 40 – Investment Property

49
Q

PAS 41

A

Agriculture

50
Q

Agriculture

A

PAS 41

51
Q

PFRS 1

A

First-time Adoption of Philippine Financial Reporting Standards

52
Q

First-time Adoption of Philippine Financial Reporting Standards

A

PFRS 1

53
Q

PFRS 2

A

Share-based Payment

54
Q

Share-based Payment

A

PFRS 2

55
Q

PFRS 3

A

Business Combinations

56
Q

Business Combinations

A

PFRS 3 – Business Combinations

57
Q

PFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

58
Q

Non-current Assets Held for Sale and Discontinued Operations

A

PFRS 5

59
Q

PFRS 6

A

Exploration for and Evaluation of Mineral Resources

60
Q

Exploration for and Evaluation of Mineral Resources

A

PFRS 6

61
Q

PFRS 7

A

Financial Instruments Disclosures

62
Q

Financial Instruments Disclosures

A

PFRS 7

63
Q

PFRS 8

A

Operating Segments

64
Q

Operating Segments

A

PFRS 8

65
Q

PFRS 9

A

Financial Instruments

66
Q

Financial Instruments

A

PFRS 9

67
Q

PFRS 10

A

Consolidated Financial Statements

68
Q

Consolidated Financial Statements

A

PFRS 10

69
Q

PFRS 11

A

Joint Arrangements

70
Q

Joint Arrangements

A

PFRS 11

71
Q

PFRS 12

A

Disclosure of Interests in Other Entities

72
Q

Disclosure of Interests in Other Entities

A

PFRS 12

73
Q

PFRS 13

A

Fair Value Measurement

74
Q

Fair Value Measurement

A

PFRS 13

75
Q

PFRS 14

A

Regulatory Deferral Accounts

76
Q

Regulatory Deferral Accounts

A

PFRS 14

77
Q

PFRS 15

A

Revenue from Contracts with Customers

78
Q

Revenue from Contracts with Customers

A

PFRS 15

79
Q

PFRS 16

A

Leases

80
Q

Leases

A

PFRS 16

81
Q

PFRS 17

A

Insurance Contracts

82
Q

Insurance Contracts

A

PFRS 17

Philippine Financial Reporting Standards (PFRS) (5 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions