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NATIONAL UNIVERSITY

Sampaloc, Manila, Philippines

CFAS REVIEWER

By:
Bascogin, Jamyra Adriana
Ibanez, Louise Marguerite
Rodriguez, Kim
San Buenaventura, Kristine Anne H.
Zuniega, Crissel Jade C.

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NATIONAL UNIVERSITY
Sampaloc, Manila, Philippines

Table of Contents:

I. Midterm Period
- The Accountancy Profession
- The Conceptual Framework
- Financial Statements (Pas 1)
- Cash Flow (Pas 7)
- Financial Instruments Framework (PFRS 9, Pas 32)
- Investment in Associates (Pas 28)
- Inventories (Pas 2)
- Agricultural Assets (Pas 41)
- Impairment of Assets (Pas 36)
- Property, Plant, and Equipment (Pas 16)
- Government Grants (Pas 20)
- Borrowing Costs (Pas 23)
- Investment Property (Pas 40)

II. Finals Period


- Intangible Assets (Pas 38)
- Exploration and Evaluation of Mineral Resources (PFRS 6)
- Non-current assets held for sale and Discontinued Operations (PFRS 5)
- Provision, Contingent Liability and Asset (Pas 37)
- Leases (PFRS 16)
- Income Taxes (Pas 12)
- Employee Benefits (Pas 19)
- Accounting Policies, Estimates, and Errors (Pas 8)
- Events after the reporting period (Pas 10)
- Related Party Disclosures (Pas 24)

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