PAS & PFRS

Question 1

PFRS 1 (Revised)

Answer 1

First-time Adoption of Philippine Financial Reporting Standards

Question 2

PFRS 2

Answer 2

Share-based Payment

Question 3

PFRS 3 (Revised)

Answer 3

Business Combinations

Question 4

PFRS 5

Answer 4

Non-current Assets Held for Sale and Discontinued Operations

Question 5

PFRS 6

Answer 5

Exploration for and Evaluation of Mineral Resources

Question 6

PFRS 7

Answer 6

Financial Instruments: Disclosures

Question 7

PFRS 8

Answer 7

Operating Segments

Question 8

PFRS 9 (2014)

Answer 8

Financial Instruments

Question 9

PFRS 10

Answer 9

Consolidated Financial Statements

Question 10

PFRS 11

Answer 10

Joint Arrangements

Question 11

PFRS 12

Answer 11

Disclosure of Interests in Other Entities

Question 12

PFRS 13

Answer 12

Fair Value Measurement

Question 13

PFRS 14

Answer 13

Regulatory Deferral Accounts

Question 14

PFRS 15

Answer 14

Revenue from Contracts with Customers

Question 15

PFRS 16

Answer 15

Leases

Question 16

PFRS 17

Answer 16

Insurance Contracts

Question 17

PAS 1 (Revised)

Answer 17

Presentation of Financial Statements

Question 18

PAS 2

Answer 18

Inventories

Question 19

PAS 7

Answer 19

Statement of Cash Flows

Question 20

PAS 8

Answer 20

Accounting Policies, Changes in Accounting Estimates and Errors

Question 21

PAS 10

Answer 21

Events after the Reporting Period

Question 22

PAS 12

Answer 22

Income Taxes

Question 23

PAS 16

Answer 23

Property, Plant and Equipment

Question 24

PAS 19 (Revised)

Answer 24

Employee Benefits

Question 25

PAS 20

Answer 25

Accounting for Government Grants and Disclosure of Government Assistance

Question 26

PAS 21

Answer 26

The Effects of Changes in Foreign Exchange Rates

Question 27

PAS 23 (Revised)

Answer 27

Borrowing Costs

Question 28

PAS 24 (Revised)

Answer 28

Related Party Disclosures

Question 29

PAS 26

Answer 29

Accounting and Reporting by Retirement Benefit Plans

Question 30

PAS 27 (Amended)

Answer 30

Separate Financial Statements

Question 31

PAS 28 (Amended)

Answer 31

Investments in Associates and Joint Ventures

Question 32

PAS 29

Answer 32

Financial Reporting in Hyperinflationary Economies

Question 33

PAS 32

Answer 33

Financial Instruments: Presentation

Question 34

PAS 33

Answer 34

Earnings per Share

Question 35

PAS 34

Answer 35

Interim Financial Reporting

Question 36

PAS 36

Answer 36

Impairment of Assets

Question 37

PAS 37

Answer 37

Provisions, Contingent Liabilities and Contingent Assets

Question 38

PAS 38

Answer 38

Intangible Assets

Question 39

PAS 40

Answer 39

Investment Property

Question 40

PAS 41

Answer 40

Agriculture