PAS

PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS
PAS

NO.
1
2
7
8
10
11
12
16
17
18
19
20
21
23
24
26
27
28
29
30
31
32
33
34
36
37
38
39
40
41
101

PFRS NO.
PFRS
1
PFRS
2
PFRS
3
PFRS
4
PFRS
5
PFRS
6
PFRS
7
PFRS
8
PFRS
9
PFRS 10
PFRS 11
PFRS 12
PFRS 13

PFRS
PFRS

14
15

Title
Presentation of Financial Statements
Inventories
Cash Flow Statements
Accounting Policies, Changes in Accounting Estimates and Errors
Events After the Balance Sheet Date
Construction Contracts
Income Taxes
Property, Plant and Equipment
Leases
Revenue
Employee Benefits (revised)
Accounting for Government Grants and Disclosures of Government Assistance
The Effects of Changes in Foreign Exchange Rates
Borrowing Costs (revised)
Related Party Disclosures
Accouting and Reporting by Retirement Benefit Plans
Consolidated and Separate Financial Statements
Investment in Associates
Financial Reporting in Hyperinflationay Economies
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
Interests in Joint Ventures
Financial Instruments: Disclosure and Presentation
Earnings per Share
Interim Financial Reporting
Impairment of Assets
Provisions, Contigent Liablities and Contingent Assets
Intangible Assets
Financial Instruments: Recognition and Measurement
Investment Property
Agriculture
Financial Reporting Standards for Non-publicly Accountable Entities
Title
First-Time Adoption of Philippine Financial Reporting Standards
Share-based Payment
Business Combinations
Insurance Contracts
Non-Current Assets Held for Sale and Discontinued Operations
Exploration for and Evaluation of Mineral Resources
Financial Instruments: Disclosures
Operating Segments
Financial Instruments
Consolidated Financial Statements
Joint Arrangements
Disclosures of Interest in Other Entities
Fair Value Measurement

Regulatory Deferral Accounts

Revenue from Contracts with Customers