Pas

Question 1

What is PAS 1?

Answer 1

Presentation of Financial Statements

Question 2

What is PAS 2?

Answer 2

Inventories

Question 3

What is PAS 7?

Answer 3

Statement of Cash Flows

Question 4

What is PAS 8?

Answer 4

Accounting Policies, Changes in Accounting Estimates and Errors

Question 5

What is PAS 10?

Answer 5

Events After the Reporting Period

Question 6

What is PAS 12?

Answer 6

Income Taxes

Question 7

What is PAS 16?

Answer 7

Property, Plant, and Equipment

Question 8

What is PAS 19?

Answer 8

Employee Benefits

Question 9

What is PAS 20?

Answer 9

Accounting for Government Grants and Disclosure of Government Assistance

Question 10

What is PAS 21?

Answer 10

The Effects of Changes in Foreign Exchange Rates

Question 11

What is PAS 23?

Answer 11

Borrowing Costs

Question 12

What is PAS 24?

Answer 12

Related Party Disclosures

Question 13

What is PAS 26?

Answer 13

Accounting and Reporting by Retirement Benefit Plans

Question 14

What is PAS 27?

Answer 14

Separate Financial Statements

Question 15

What is PAS 29?

Answer 15

Financial Reporting in Hyperinflationary Economies

Question 16

What is PAS 32?

Answer 16

Financial Instruments: Presentation

Question 17

What is PAS 33?

Answer 17

Earnings per Share

Question 18

What is PAS 34?

Answer 18

Interim Financial Reporting

Question 19

What is PAS 36?

Answer 19

Impairment of Assets

Question 20

What is PAS 37?

Answer 20

Provisions, Contingent Liabilities and Contingent Assets

Question 21

What is PAS 38?

Answer 21

Intangible Assets

Question 22

What is PAS 40?

Answer 22

Investment Property

Question 23

What is PAS 41?

Answer 23

Agriculture

Question 24

What is PFRS 1?

Answer 24

First-time Adoption of International Financial Reporting Standards

Question 25

What is PFRS 2?

Answer 25

Share-based Payment

Question 26

What is PFRS 3?

Answer 26

Business Combination

Question 27

What is PFRS 5?

Answer 27

Non-current Assets Held for Sale and Discontinued Operations

Question 28

What is PFRS 6?

Answer 28

Exploration for and Evaluation of Mineral Resources

Question 29

What is PFRS 7?

Answer 29

Financial Instruments: Disclosures

Question 30

What is PFRS 8?

Answer 30

Operating Segments

Question 31

What is PFRS 9?

Answer 31

Financial Instruments: Disclosures

Question 32

What is PFRS 10?

Answer 32

Consolidated Financial Statements

Question 33

What is PFRS 11?

Answer 33

Joint Arrangements

Question 34

What is PFRS 13?

Answer 34

Fair Value Measurement

Question 35

What is PFRS 15?

Answer 35

Revenue from Contracts with Customers

Question 36

What is PFRS 16?

Answer 36

Leases

Question 37

What is PFRS 17?

Answer 37

Insurance Contracts

Question 38

What is PFRS for SEs?

Answer 38

Philippine Financial Reporting Standards for Small and Medium Entities