PAS & PFRS Flashcards
PFRS 1 (Revised)
First-time Adoption of Philippine Financial Reporting Standards
PFRS 2
Share-based Payment
PFRS 3 (Revised)
Business Combinations
PFRS 5
Non-current Assets Held for Sale and Discontinued Operations
PFRS 6
Exploration for and Evaluation of Mineral Resources
PFRS 7
Financial Instruments: Disclosures
PFRS 8
Operating Segments
PFRS 9 (2014)
Financial Instruments
PFRS 10
Consolidated Financial Statements
PFRS 11
Joint Arrangements
PFRS 12
Disclosure of Interests in Other Entities
PFRS 13
Fair Value Measurement
PFRS 14
Regulatory Deferral Accounts
PFRS 15
Revenue from Contracts with Customers
PFRS 16
Leases
PFRS 17
Insurance Contracts
PAS 1 (Revised)
Presentation of Financial Statements
PAS 2
Inventories
PAS 7
Statement of Cash Flows
PAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
PAS 10
Events after the Reporting Period
PAS 12
Income Taxes
PAS 16
Property, Plant and Equipment
PAS 19 (Revised)
Employee Benefits
PAS 20
Accounting for Government Grants and Disclosure of Government Assistance
PAS 21
The Effects of Changes in Foreign Exchange Rates
PAS 23 (Revised)
Borrowing Costs
PAS 24 (Revised)
Related Party Disclosures
PAS 26
Accounting and Reporting by Retirement Benefit Plans
PAS 27 (Amended)
Separate Financial Statements
PAS 28 (Amended)
Investments in Associates and Joint Ventures
PAS 29
Financial Reporting in Hyperinflationary Economies
PAS 32
Financial Instruments: Presentation
PAS 33
Earnings per Share
PAS 34
Interim Financial Reporting
PAS 36
Impairment of Assets
PAS 37
Provisions, Contingent Liabilities and Contingent Assets
PAS 38
Intangible Assets
PAS 40
Investment Property
PAS 41
Agriculture
