Scribd Logo
Загрузить

Добро пожаловать в Scribd!

  • Philippine Accounting Standards

    Загружено:

    Porf S. Diez
    5K просмотров2 страницы
    This document lists the Philippine Accounting Standards (PAS) and provides the title of each standard. There are 41 PAS standards that cover topics such as the presentation of financial statements, accounting policies, cash flow statements, employee benefits, borrowing costs, financial instruments, impairment of assets, provisions, intangible assets, investment property, and agriculture. The PAS standards establish the requirements for financial reporting for entities in the Philippines.

    Исходное описание:

    Accounting related

    Авторское право

    © © All Rights Reserved

    Доступные форматы

    DOCX, PDF, TXT или читайте онлайн в Scribd

    Этот документ был вам полезен?

    Это неприемлемый материал?

    Пожаловаться на этот документ
    This document lists the Philippine Accounting Standards (PAS) and provides the title of each standard. There are 41 PAS standards that cover topics such as the presentation of financial statements, accounting policies, cash flow statements, employee benefits, borrowing costs, financial instruments, impairment of assets, provisions, intangible assets, investment property, and agriculture. The PAS standards establish the requirements for financial reporting for entities in the Philippines.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    5K просмотров2 страницы

    Philippine Accounting Standards

    Загружено:

    Porf S. Diez
    This document lists the Philippine Accounting Standards (PAS) and provides the title of each standard. There are 41 PAS standards that cover topics such as the presentation of financial statements, accounting policies, cash flow statements, employee benefits, borrowing costs, financial instruments, impairment of assets, provisions, intangible assets, investment property, and agriculture. The PAS standards establish the requirements for financial reporting for entities in the Philippines.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 2

    Philippine Accounting Standards (PAS)

    PAS
    PAS 1
    PAS 2
    PAS 7
    PAS 8
    PAS
    10
    PAS
    11
    PAS
    12
    PAS
    14
    PAS
    16
    PAS
    17
    PAS
    18
    PAS
    19
    PAS
    20
    PAS
    21
    PAS
    23
    PAS
    24
    PAS
    26
    PAS
    27
    PAS
    28
    PAS
    29
    PAS
    30
    PAS
    31
    PAS
    32
    PAS
    33

    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
    SEGMENT REPORTING
    PROPERTY, PLANT AND EQUIPMENT 9PPE)
    LEASES
    REVENUE
    EMPLOYEE BENEFITS
    ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURES OF
    GOVERNMENT ASSISTANCE
    THE EFFECTS OF CHANGES IN FOREIGN EXCHANGES RATES
    BORROWING COSTS
    RELATED PARTY TRANSACTIONS
    ACCOUNTING AND REPORTING BY RETIREMENT BENEFOI PLANS
    CONSOLIDATION AND SEPARATE FINANCIAL STATEMENTS
    INVESTMENT IN ASSOCIATES AND JOINT VENTURES
    FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES
    DISCLOSURES IN THE FINANCIAL STATEMENTS OF BANKS AND
    SIMILAR FINANCIAL INSTITUTIONS
    INTERESTS IN JOINT VENTURES
    FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION
    EARNINGS PER SHARE (EPS)

    PAS
    34
    PAS
    36
    PAS
    37
    PAS
    38
    PAS
    39
    PAS
    40
    PAS
    41
    PAS
    101

    INTERIM FINANCIAL REPORTING


    IMPAIRMENT OF ASSETS
    PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
    INTANGIBLE ASSETS
    FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENTS
    INVESTMENT PROPERTY
    AGRICULTURE
    FINANCIAL REPORTING STANDARDS FOR NON-PUBLICLY
    ACCOUNTABLE ENTITIES

    Вам также может понравиться