lOMoARcPSD|31116037 List of PFRS, PAS , PIC Titles Compilation Accountancy (Polytechnic University of the Philippines) Studocu is not sponsored or endorsed by any college or university Downloaded by Justine Paul Ahyong (justinepaulahyong@gmail.com) lOMoARcPSD|31116037 KABISADUHIN MO TO KASI WALA KANG CHOICE :) PHILIPPINE FINANCIAL REPORTING STANDARDS Number Title PFRS 1 (Revised) First-time Adoption of Philippine Financial Reporting Standards PFRS 2 Share-based Payment PFRS 3 (Revised) Business Combinations PFRS 4 Insurance Contracts PFRS 5 Non-current Assets Held for Sale and Discontinued Operations PFRS 6 Exploration for and Evaluation of Mineral Resources PFRS 7 Financial Instruments: Disclosures PFRS 8 Operating Segments PFRS 9 (2014) Financial Instruments PFRS 10 Consolidated Financial Statements PFRS 11 Joint Arrangements PFRS 12 Disclosure of Interests in Other Entities PFRS 13 Fair Value Measurement PFRS 14 Regulatory Deferral Accounts PFRS 15 Revenue from Contracts with Customers PFRS 16 Leases PFRS 17 Insurance Contracts Philippine Accounting Standards Number Title PAS 1 (Revised) 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 17 Leases Downloaded by Justine Paul Ahyong (justinepaulahyong@gmail.com) lOMoARcPSD|31116037 KABISADUHIN MO TO KASI WALA KANG CHOICE :) PAS 19 (Revised) 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 (Revised) Borrowing Costs PAS 24 (Revised) Related Party Disclosures PAS 26 Accounting and Reporting by Retirement Benefit Plans PAS 27 (Amended) Separate Financial Statements PAS 28 (Amended) 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 Measurement PAS 40 Investment Property PAS 41 Agriculture Philippine Interpretations Number Title Philippine Interpretation IFRIC-1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Philippine Interpretation IFRIC-2 Members’ Shares in Co-operative Entities and Similar Instruments Philippine Interpretation IFRIC-4 Determining whether an Arrangement contains a Lease Philippine Interpretation IFRIC-5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Philippine Interpretation IFRIC-6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment Philippine Interpretation Applying the Restatement Approach under PAS 29 Downloaded by Justine Paul Ahyong (justinepaulahyong@gmail.com) lOMoARcPSD|31116037 KABISADUHIN MO TO KASI WALA KANG CHOICE :) Number Title IFRIC-7 Financial Reporting in Hyperinflationary Economies Philippine Interpretation IFRIC-10 Interim Financial Reporting and Impairment Philippine Interpretation IFRIC-12 Service Concession Arrangements Philippine Interpretation IFRIC-14 PAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Philippine Interpretation IFRIC-16 Hedges of a Net Investment in a Foreign Operation Philippine Interpretation IFRIC-19 Extinguishing Financial Liabilities with Equity Instruments Philippine Interpretation IFRIC-20 Stripping Costs in the Production Phase of a Surface Mine Philippine Interpretation IFRIC-21 Levies Philippine Interpretation IFRIC-22 Foreign Currency Transactions and Advance Consideration Philippine Interpretation IFRIC-23 Uncertainty over Income Tax Treatments Philippine Interpretation SICIntroduction of the Euro 7 Philippine Interpretation SIC- Government Assistance—No Specific Relation to 10 Operating Activities Philippine Interpretation SICOperating Leases—Incentives 15 Philippine Interpretation SIC- Income Taxes—Changes in the Tax Status of an 25 Entity or its Shareholders Philippine Interpretation SIC- Evaluating the Substance of Transactions Involving 27 the Legal Form of a Lease Philippine Interpretation SICService Concession Arrangements: Disclosures 29 Philippine Interpretation SICIntangible Assets—Web Site Costs 32 Downloaded by Justine Paul Ahyong (justinepaulahyong@gmail.com)
