PAS

• PAS 1 - PRESENTATION OF FINANCIAL STATEMENTS
• PAS 2 - INVENTORIES
• PAS 7 - STATEMENT OF CASH FLOWS
• PAS 8 - ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATE AND ERRORS
• PAS 10 - EVENTS AFTER THE REPORTING PERIOD
• PAS 12 - INCOME TAXES
• PAS 16 - PROPERTY, PLANT AND EQUIPMENT
• PAS 20 - ACCOUTING FOR GOVERNMENT GRANT AND DISCLOSURE OF GOVERNMENT ASSISTANCE
• PAS 21 - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATE
• PAS 23 - BORROWING COSTS
• PAS 32 - FINANCIAL INSTRUMENTS-PRESENTATION
• PAS 33 - EARNINGS PER SHARE
• PAS 36 - IMPAIRMENT OF ASSETS
• PAS 37 - PROVISIONS, CONTINGENT LIABILITIES AND ASSETS
• PAS 38 - INTANGIBLE ASSETS
• PAS 40 - INVESTMENT PROPERTY
• PAS 41 - AGRICULTURE
• PFRS 3 - BUSINESS COMBINATIONS (ON GOODWILL)
• PFRS 5 - NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
• PFRS 7 - FINANCIAL INSTRUMENTS-DISCLOSURE
• PFRS 9 - FINANCIAL INSTRUMENTS
• PFRS 15 - REVENUES FROM CONTRACTS WITH CUSTOMERS
• PFRS 16 - LEASES
• PAS 19 - EMPLOYEE BENEFITS
• PAS 24 - RELATED PARTY DICLOSURES
• 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 34 - INTERIM FINANCIAL REPORTING
• PFRS 1 - FIRST-TIME ADOPTION OF PHILIPPINE FINANCIAL REPORTING STANDARDS
• PFRS 2 - SHARE-BASED PAYMENTS
• PFRS 6 - EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES
• PFRS 8 - OPERATING SEGMENTS
• PFRS 10 - CONSOLIDATED FINANCIAL STATEMENTS
• PFRS 11 - JOINT ARRANGEMENTS
• PFRS 12 - DISCLOSURES OF INTERESTS IN OTHER ENTITIES
• PFRS 13 - FAIR VALUE MEASUREMENT
• PFRS 14 - REGULATORY DEFERRAL ACCOUNTS
• PFRS 17 - INSURANCE CONTRACTA