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Accounting > PFRS and PAS > Flashcards

PFRS and PAS Flashcards

1
Q

PFRS 1 (R)

A

First Time Adoption of Philippine Financial Accounting Standards (PFRS)

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2
Q

PFRS 2

A

Share based payments

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3
Q

PFRS 3 (R)

A

Business Combinations

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4
Q

PFRS 4

A

Insurance Contracts (to be superseded by PFRS 17 on January 1, 2025)

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5
Q

PFRS 5

A

Non current asset held for sale and discontinued operations

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6
Q

PFRS 6

A

Exploration for and Evaluation of Mineral Sources

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7
Q

PFRS 7

A

Financial Instruments: Disclosures

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8
Q

PFRS 8

A

Operating Segments

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9
Q

PFRS 9

A

Financial Instruments (2014)

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10
Q

PFRS 10

A

Consolidated Financial Statements

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11
Q

PFRS 11

A

Joint Arrangements

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12
Q

PFRS 12

A

Disclosure of Interests in Other Entities

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13
Q

PFRS 13

A

Fair Value Measurement

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14
Q

PFRS 14

A

Regulatory Deferral Accounts

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15
Q

PFRS 15

A

Revenue from Contracts with Customers

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16
Q

PFRS 16

A

Leases

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17
Q

PFRS 17

A

Insurance Contracts (effective on January 1, 2025)

18
Q

PAS 1 (R)

A

Presentation of Financial Statements

19
Q

PAS 2

A

Inventories

20
Q

PAS 7

A

Statement of Cash Flows

21
Q

PAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

22
Q

PAS 10

A

Events After the Reporting Period

23
Q

PAS 12

A

Income Taxes

24
Q

PAS 16

A

Property, Plant and Equipment

25
Q

PAS 19 (R)

A

Employee Benefits

26
Q

PAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

27
Q

PAS 21

A

The Effects of Changes in Foreign Exchange Rates

28
Q

PAS 23 (R)

A

Borrowing Costs

29
Q

PAS 24 (R)

A

Related Party Disclosures

30
Q

PAS 26

A

Accounting and Reporting by Retirement Benefit Plans

31
Q

PAS 27 (A)

A

Separate Financial Statements

32
Q

PAS 28 (A)

A

Investments in Associates and Joint Ventures

33
Q

PAS 29

A

Financial Reporting in Hyperinflationary Economies

34
Q

PAS 32

A

Financial Instruments: Presentation

35
Q

PAS 33

A

Earnings Per Share

36
Q

PAS 34

A

Interim Financial Reporting

37
Q

PAS 36

A

Impairment of Assets

38
Q

PAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

39
Q

PAS 38

A

Intangible Assets

40
Q

PAS 39

A

Financial Instruments: Recognition and Measurement

41
Q

PAS 40

A

Investment Property

42
Q

PAS 41

A

Agriculture

Accounting (1 decks)

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