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UPDATES > PAS AND PFRS > Flashcards

PAS AND PFRS Flashcards

1
Q

PAS 1

A

Presentation of Financial Statements

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2
Q

PAS 2

A

Inventories

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3
Q

PAS 7

A

Statement of Cash Flows

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4
Q

PAS 8

A

Accounting Policies, Changes in Accounting Estimate and Errors

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5
Q

PAS 10

A

Events after the reporting period

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6
Q

PAS 12

A

Income Taxes

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7
Q

PAS 16

A

PPE

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8
Q

PAS 19

A

Employee Benefits

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9
Q

PAS 20

A

Accounting for Gov. Grants and Disclosures for Gov. Assistance

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10
Q

PAS 21

A

The Effects of Changes in Foreign Exchange Rates

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11
Q

PAS 23

A

Borrowing Cost

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12
Q

PAS 24

A

Related Party Disclosures

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13
Q

PAS 26

A

Accounting and Reporting by Retirement Benefit Plans

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14
Q

PAS 27

A

Separate Financial Statements

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15
Q

PAS 28

A

Investment in Associates and Joint Ventures

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16
Q

PAS 29

A

Financial Reporting in Hyperinflationary Economies

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17
Q

PAS 32

A

Financial Instruments: Presentation

18
Q

PAS 33

A

Earnings per share

19
Q

PAS 34

A

Interim Financial Reporting

20
Q

PAS 36

A

Impairment of Assets

21
Q

PAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

22
Q

PAS 38

A

Intangible Assets

23
Q

PAS 40

A

Investment Property

24
Q

PAS 41

A

Agriculture

25
Q

PFRS 1

A

First Time Adoption of Philippine Financial Reporting Standards

26
Q

PFRS 2

A

Share-based Payments

27
Q

PFRS 3

A

Business Combination

28
Q

PFRS 5

A

Non-current Assets held for sale and discontinued operations

29
Q

PFRS 6

A

Exploration for and Evaluation of Mineral Resources

30
Q

PRFS 7

A

Financial Instruments: Disclosures

31
Q

PFRS 8

A

Operating Segments

32
Q

PFRS 9

A

Financial Instruments

33
Q

PFRS 10

A

Consolidated F.S

34
Q

PFRS 11

A

Joint Arrangements

35
Q

PFRS 12

A

Disclosure of Interest in Other Entities

36
Q

PFRS 13

A

Fair Value Measurement

37
Q

PFRS 14

A

Regulatory Deferral Accounts

38
Q

PFRS 15

A

Revenue from contract with customers

39
Q

PFRS 16

A

Leases

40
Q

PFRS 17

A

Insurance contracts

UPDATES (1 decks)

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