Accounting Policies and Standards

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PFRS 15

Revenue from Contracts with Customers

PFRS 2

Share-based Payment

PAS 7

Statement of cash flows

PAS 20

Accounting for Government Grants and Disclosure of Government Assistance

PAS 8

Accounting policies, changes in accounting estimate and errors

PAS 23

Borrowing Costs

IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 17

Distributions of Non-Cash Assets to Owners

PAS 19

Employee benefits

PAS 10

Events after the reporting period

PFRS 6

Exploration and evaluation of mineral resources

IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

PFRS 13

Fair Value Measurement

PAS 32

Financial Instruments: Presentation

PAS 29

Financial Reporting in Hyperinflationary Economies

PFRS 1

First time adoption of PFRS

PAS 36

Impairment of Assets

PAS 12

Income taxes

PAS 34

Interim Financial Reporting

IFRIC

International Financial Reporting Interpretations Committee

PAS 2

Inventories

PAS 40

Investment Property

PAS 28

Investment in Associates

PFRS 16

Leases

IFRIC 2

Members' shares in cooperative entities and similar instruments

PFRS 5

Non-current Assets Held for Sale and Discontinued Operations

PFRS 8

Operating Segments

PAS

Philippine Accounting Standards

PFRS

Philippine Financial Reporting Standards

PAS 1

Presentation of Financial Statements

PAS 37

Provisions, Contingent Liabilities and Contingent Assets

PAS 24

Related Party Disclosures

PAS 41

agriculture

PAS 33

earnings per share

PFRS 9

financial instruments

PAS 38

intangible assets

PAS 16

property, plant, and equipment


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