Philippine Financial Reporting Standards

PFRS 1

First-time Adoption of Philippine Financial Reporting Standards

PFRS 2

Share-based Payment

PFRS 3

Business Combinations

PFRS 4

Insurance Contracts (replaced by PFRS 17)

PFRS 5

Non-Current Assets Held for Sale and Discontinued Operations

PFRS 6

Exploration for and Evaluation of Mineral Resources

PFRS 7

Financial Instruments: Disclosures

PFRS 8

Operating Segments

PFRS 9

Financial Instruments (2014)

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 (replaced by IFRS 20)

PFRS 15

Revenue from Contracts with Customers

PFRS 16

Leases

PFRS 17

Insurance Contracts

PFRS 18

Presentation and Disclosure In Financial Statements

PFRS 19

Subsidiaries without Public Accountability: Disclosures

PFRS 20

Regulatory Assets and Regulatory Liabilities

PFRS S1

General Requirements for Disclosure of Sustainability-related Financial Information

PFRS S2

Climate-related Disclosures