Accounting Policies and Standards
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