Philippine Accounting Standards Flashcards
PAS 1
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
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
Borrowing Costs
PAS 24
Related Party Disclosures
PAS 26
Accounting and Reporting by Retirement Benefit Plans
PAS 27
Separate Financial Statements
PAS 28
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 39
Financial Instruments: Recognition and Measurements
PAS 40
Investment Property
PAS 41
Agriculture
*PAS 11
Construction Contracts
*PAS 18
Revenue
*PAS 31
Interest in Joint Ventures