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PAS and PFRS > Philippine Accounting Standards > Flashcards

Philippine Accounting Standards 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 Estimates 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

Property, Plant, and Equipment

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8
Q

PAS 19

A

Employee Benefits

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9
Q

PAS 20

A

Accounting for Government Grants and Disclosure of Government 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 Costs

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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

Investments in Associates and Joint Ventures

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16
Q

PAS 29

A

Financial Reporting in Hyperinflationary Economies

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 39

A

Financial Instruments: Recognition and Measurements

24
Q

PAS 40

A

Investment Property

25
Q

PAS 41

A

Agriculture

26
Q

*PAS 11

A

Construction Contracts

27
Q

*PAS 18

28
Q

*PAS 31

A

Interest in Joint Ventures

PAS and PFRS (2 decks)

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