Philippine Financial Reporting Standards

Number Title
First-time Adoption of Philippine Financial
PFRS 1 (Revised)
Reporting Standards
PFRS 2 Share-based Payment
PFRS 3 (Revised) Business Combinations
PFRS 4 Insurance Contracts
Non-current Assets Held for Sale and
PFRS 5
Discontinued Operations
Exploration for and Evaluation of Mineral
PFRS 6
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
Accounting Policies, Changes in
PAS 8
Accounting Estimates and Errors
PAS 10 Events after the Reporting Period
PAS 12 Income Taxes
PAS 16 Property, Plant and Equipment
PAS 17 Leases
PAS 19 (Revised) Employee Benefits
Accounting for Government Grants and
PAS 20
Disclosure of Government Assistance
The Effects of Changes in Foreign
PAS 21
Exchange Rates
PAS 23 (Revised) Borrowing Costs
PAS 24 (Revised) Related Party Disclosures
Accounting and Reporting by Retirement
PAS 26
Benefit Plans
PAS 27 (Amended) Separate Financial Statements
Investments in Associates and Joint
PAS 28 (Amended)
Ventures
Financial Reporting in Hyperinflationary
PAS 29
Economies
PAS 32 Financial Instruments: Presentation
PAS 33 Earnings per Share
PAS 34 Interim Financial Reporting
PAS 36 Impairment of Assets
Provisions, Contingent Liabilities and
PAS 37
Contingent Assets
PAS 38 Intangible Assets
Financial Instruments: Recognition and
PAS 39
Measurement
PAS 40 Investment Property
PAS 41 Agriculture
Philippine Interpretations
Number
Philippine Interpretation IFRIC-1
Philippine Interpretation IFRIC-2
Philippine Interpretation IFRIC-4
Philippine Interpretation IFRIC-5
Philippine Interpretation IFRIC-6
Philippine Interpretation IFRIC-7
Philippine Interpretation IFRIC-10
Philippine Interpretation IFRIC-12
Philippine Interpretation IFRIC-14
Philippine Interpretation IFRIC-16
Philippine Interpretation IFRIC-19
Philippine Interpretation IFRIC-20
Philippine Interpretation IFRIC-21
Philippine Interpretation IFRIC-22
Philippine Interpretation IFRIC-23
Philippine Interpretation SIC-7
Philippine Interpretation SIC-10
Philippine Interpretation SIC-15
Philippine Interpretation SIC-25
Philippine Interpretation SIC-27
Philippine Interpretation SIC-29
Philippine Interpretation SIC-32
Title
Changes in Existing Decommissioning,
Restoration and Similar Liabilities
Members’ Shares in Co-operative Entities
and Similar Instruments
Determining whether an Arrangement
contains a Lease
Rights to Interests arising from
Decommissioning, Restoration and
Environmental Rehabilitation Funds
Liabilities arising from Participating in a
Specific Market—Waste Electrical and
Electronic Equipment
Applying the Restatement Approach under
PAS 29 Financial Reporting in
Hyperinflationary Economies
Interim Financial Reporting and Impairment
Service Concession Arrangements
PAS 19—The Limit on a Defined Benefit
Asset, Minimum Funding Requirements and
their Interaction
Hedges of a Net Investment in a Foreign
Operation
Extinguishing Financial Liabilities with Equity
Instruments
Stripping Costs in the Production Phase of a
Surface Mine
Levies
Foreign Currency Transactions and Advance
Consideration
Uncertainty over Income Tax Treatments
Introduction of the Euro
Government Assistance—No Specific
Relation to Operating Activities
Operating Leases—Incentives
Income Taxes—Changes in the Tax Status of
an Entity or its Shareholders
Evaluating the Substance of Transactions
Involving the Legal Form of a Lease
Service Concession Arrangements:
Disclosures
Intangible Assets—Web Site Costs
Philippine Standards on Auditing

 PSA 120
 PSA 200 (Revised and Redrafted)
 PSA 210 (Redrafted)
 PSA 220 (Redrafted)
 PSA 230 (Redrafted)
 PSA 240 (Redrafted)
 PSA 250 (Redrafted)
 PSA 260 (Revised and Redrafted)
 PSA 265 (New)
 PSA 300 (Redrafted)
 PSA 315 (Redrafted)
 PSA 320 (Revised and Redrafted)
 PSA 330 (Redrafted)
 PSA 402 (Revised and Redrafted)
 PSA 500 (Redrafted)
 PSA 501 (Redrafted)
 PSA 505 (Revised and Redrafted)
 PSA 510 (Redrafted)
 PSA 520 (Redrafted)
 PSA 530 (Redrafted)
 PSA 540 (Revised and Redrafted)
 PSA 550 (Revised and Redrafted)
 PSA 560 (Redrafted)
 PSA 570 (Redrafted)
 PSA 580 (Revised and Redrafted)
 PSA 600 (Revised and Redrafted)
 PSA 610 (Redrafted)
 PSA 620 (Revised and Redrafted)
 PSA 700 (Redrafted)
 PSA 705 (Revised and Redrafted)
 PSA 706 (Revised and Redrafted)
 PSA 710 (Redrafted)
 PSA 720 (Redrafted)
 PSA 800 (Revised and Redrafted)
 PSA 805 (Revised and Redrafted)
 PSA 810 (Revised and Redrafted)