Accounting Standards

PAS 1

Presentation of Financial Statements

PAS 2

Inventories

PAS 7

Statement of Cash Flows

PAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

PAS 10

Events after Reporting Period

PAS 12

Income Taxes

PAS 16

Property, Plant and Equipment

PAS 19

Employee Benefits

PAS 20

Government Grants and Government Assistance

PAS 21

The Effects of Changes in Foreign Exchange Rates

PAS 23

Borrowing Costs

PAS 24

Related Party Disclosure

PAS 26

Accounting and Reporting by Retirement Plans

PAS 27

Separate Financial Statements

PAS 28

Investment in Associates and Joint Ventures

PAS 29

Financial Reporting in Hyperinflationary Economy

PAS 32

Financial Instruments - Disclosure and Presentation

PAS 33

Earnings per Share

PAS 34

Interim Financial Reporting

PAS 36

Impairment of Assets

PAS 37

Provisions, Contingent Liabilities and Contingent Assets

PAS 38

Intangible Assets

PAS 40

Investment Property

PAS 41

Agriculture

PFRS 1

First time Adoption of Philippine Financial Reporting Standards

PFRS 2

Share based Payment

PFRS 3

Business Combination

PFRS 5

Non-current Assets Held for Sale and Discontinued Operations

PFRS 6

Exploration and Evaluation of Mineral Resources

PFRS 7

Financial Instruments - Disclosure

PFRS 8

Operating Segments

PFRS 9

Financial Instruments

PFRS 10

Consolidated Financial Statements

PFRS 11

Joint Arrangements

PFRS 13

Fair Value Measurement

PFRS 15

Revenue from Contracts with Customers

PFRS 16

Leases

PFRS 17

Insurance Contracts

IFRS 18

Presentation and Disclosure of Financial Statements

IFRS 19

Subsidiaries Without Public Accountability - Disclosures