26 - 33

Question 1

What is the full title of the Philippine Accounting Standards (PAS) 26?

Answer 1

“Accounting and reporting by retirement benefit plans”

Question 2

What number is the accounting standards of “Accounting and reporting by retirement benefit plans”?

Answer 2

PAS 26

Question 3

What is the full title of the Philippine Accounting Standards (PAS) 27?

Answer 3

“Separate financial statements”

Question 4

What number is the accounting standards of “Separate financial statements”?

Answer 4

PAS 27

Question 5

What is the full title of the Philippine Accounting Standards (PAS) 28?

Answer 5

“Investments in associates and joint ventures”

Question 6

What number is the accounting standards of “Investments in associates and joint ventures”?

Answer 6

PAS 28

Question 7

What is the full title of the Philippine Accounting Standards (PAS) 29?

Answer 7

“financial reporting in hyper-inflationary economy”

Question 8

What number is the accounting standards of “financial reporting in hyper-inflationary economy”?

Answer 8

PAS 29

Question 9

*What is the full title of the Philippine Accounting Standards (PAS) 31?

Answer 9

“Interests in joint ventures” (superseded by PFRS 11)

Question 10

*What number is the accounting standards of “Interests in joint ventures”?

Answer 10

PAS 31 (superseded by PFRS 11)

Question 11

What is the full title of the Philippine Accounting Standards (PAS) 32?

Answer 11

“financial instruments - disclosure and presentation”

Question 12

What number is the accounting standards of “financial instruments - disclosure and presentation”?

Answer 12

PAS 32

Question 13

What is the full title of the Philippine Accounting Standards (PAS) 33?

Answer 13

“Earnings per share”

Question 14

What number is the accounting standards of “Earnings per share”?

Answer 14

PAS 33