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Pas And Pfrs > Pas > Flashcards

Pas Flashcards

1
Q

What is PAS 1?

A

Presentation of Financial Statements

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2
Q

What is PAS 2?

A

Inventories

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3
Q

What is PAS 7?

A

Statement of Cash Flows

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4
Q

What is PAS 8?

A

Accounting Policies, Changes in Accounting Estimates and Errors

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5
Q

What is PAS 10?

A

Events After the Reporting Period

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6
Q

What is PAS 12?

A

Income Taxes

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7
Q

What is PAS 16?

A

Property, Plant, and Equipment

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8
Q

What is PAS 19?

A

Employee Benefits

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9
Q

What is PAS 20?

A

Accounting for Government Grants and Disclosure of Government Assistance

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10
Q

What is PAS 21?

A

The Effects of Changes in Foreign Exchange Rates

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11
Q

What is PAS 23?

A

Borrowing Costs

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12
Q

What is PAS 24?

A

Related Party Disclosures

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13
Q

What is PAS 26?

A

Accounting and Reporting by Retirement Benefit Plans

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14
Q

What is PAS 27?

A

Separate Financial Statements

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15
Q

What is PAS 29?

A

Financial Reporting in Hyperinflationary Economies

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16
Q

What is PAS 32?

A

Financial Instruments: Presentation

17
Q

What is PAS 33?

A

Earnings per Share

18
Q

What is PAS 34?

A

Interim Financial Reporting

19
Q

What is PAS 36?

A

Impairment of Assets

20
Q

What is PAS 37?

A

Provisions, Contingent Liabilities and Contingent Assets

21
Q

What is PAS 38?

A

Intangible Assets

22
Q

What is PAS 40?

A

Investment Property

23
Q

What is PAS 41?

A

Agriculture

24
Q

What is PFRS 1?

A

First-time Adoption of International Financial Reporting Standards

25
Q

What is PFRS 2?

A

Share-based Payment

26
Q

What is PFRS 3?

A

Business Combination

27
Q

What is PFRS 5?

A

Non-current Assets Held for Sale and Discontinued Operations

28
Q

What is PFRS 6?

A

Exploration for and Evaluation of Mineral Resources

29
Q

What is PFRS 7?

A

Financial Instruments: Disclosures

30
Q

What is PFRS 8?

A

Operating Segments

31
Q

What is PFRS 9?

A

Financial Instruments: Disclosures

32
Q

What is PFRS 10?

A

Consolidated Financial Statements

33
Q

What is PFRS 11?

A

Joint Arrangements

34
Q

What is PFRS 13?

A

Fair Value Measurement

35
Q

What is PFRS 15?

A

Revenue from Contracts with Customers

36
Q

What is PFRS 16?

A

Leases

37
Q

What is PFRS 17?

A

Insurance Contracts

38
Q

What is PFRS for SEs?

A

Philippine Financial Reporting Standards for Small and Medium Entities

Pas And Pfrs (5 decks)

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