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TOA / FAR > Standard Codes & Titles > Flashcards

Standard Codes & Titles Flashcards

1
Q

PFRS 1

A

First-time Adoption of Philippine Financial Reporting Standards

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2
Q

PFRS 2

A

Share-based Payment

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3
Q

PFRS 3

A

Business Combinations

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4
Q

PFRS 4

A

Insurance Contracts

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5
Q

PFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

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6
Q

PFRS 6

A

Exploration for and Evaluation of Mineral Resources

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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

*effective 2018

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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

*effective 2018

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16
Q

PFRS 16

A

Leases

*effective 2019

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17
Q

PAS 1

A

Presentation of Financial Statements

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18
Q

PAS 2

A

Inventories

19
Q

PAS 7

A

Statement of Cash Flows

20
Q

PAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

21
Q

PAS 10

A

Events After the Reporting Period

22
Q

PAS 11

A

Construction Contracts

23
Q

PAS 12

A

Income Taxes

24
Q

PAS 16

A

Property, Plant, and Equipment

25
Q

PAS 17

A

Leases (old)

26
Q

PAS 18

A

Revenue

27
Q

PAS 19

A

Employee Benefits

28
Q

PAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

29
Q

PAS 21

A

The Effects of Changes in Foreign Exchange Rates

30
Q

PAS 23

A

Borrowing Costs

31
Q

PAS 24

A

Related Party Disclosures

32
Q

PAS 26

A

Accounting and Reporting by Retirement Benefit Plans

33
Q

PAS 27

A

Separate Financial Statements

34
Q

PAS 28

A

Investments in Associates and Joint Ventures

35
Q

PAS 29

A

Financial Reporting in Hyperinflationary Economies

36
Q

PAS 32

A

Financial Instruments: Presentation

37
Q

PAS 33

A

Earnings per Share

38
Q

PAS 34

A

Interim Financial Reporting

39
Q

PAS 36

A

Impairment of Assets

40
Q

PAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

41
Q

PAS 38

A

Intangible Assets

42
Q

PAS 39

A

Financial Instruments: Recognition and Measurement (old)

43
Q

PAS 40

A

Investment Property

44
Q

PAS 41

A

Agriculture

TOA / FAR (8 decks)

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