Pas Flashcards
What is PAS 1?
Presentation of Financial Statements
What is PAS 2?
Inventories
What is PAS 7?
Statement of Cash Flows
What is PAS 8?
Accounting Policies, Changes in Accounting Estimates and Errors
What is PAS 10?
Events After the Reporting Period
What is PAS 12?
Income Taxes
What is PAS 16?
Property, Plant, and Equipment
What is PAS 19?
Employee Benefits
What is PAS 20?
Accounting for Government Grants and Disclosure of Government Assistance
What is PAS 21?
The Effects of Changes in Foreign Exchange Rates
What is PAS 23?
Borrowing Costs
What is PAS 24?
Related Party Disclosures
What is PAS 26?
Accounting and Reporting by Retirement Benefit Plans
What is PAS 27?
Separate Financial Statements
What is PAS 29?
Financial Reporting in Hyperinflationary Economies
What is PAS 32?
Financial Instruments: Presentation
What is PAS 33?
Earnings per Share
What is PAS 34?
Interim Financial Reporting
What is PAS 36?
Impairment of Assets
What is PAS 37?
Provisions, Contingent Liabilities and Contingent Assets
What is PAS 38?
Intangible Assets
What is PAS 40?
Investment Property
What is PAS 41?
Agriculture
What is PFRS 1?
First-time Adoption of International Financial Reporting Standards
What is PFRS 2?
Share-based Payment
What is PFRS 3?
Business Combination
What is PFRS 5?
Non-current Assets Held for Sale and Discontinued Operations
What is PFRS 6?
Exploration for and Evaluation of Mineral Resources
What is PFRS 7?
Financial Instruments: Disclosures
What is PFRS 8?
Operating Segments
What is PFRS 9?
Financial Instruments: Disclosures
What is PFRS 10?
Consolidated Financial Statements
What is PFRS 11?
Joint Arrangements
What is PFRS 13?
Fair Value Measurement
What is PFRS 15?
Revenue from Contracts with Customers
What is PFRS 16?
Leases
What is PFRS 17?
Insurance Contracts
What is PFRS for SEs?
Philippine Financial Reporting Standards for Small and Medium Entities
