Current Financial Reporting Standards Adopted in the Philippines

Identify the corresponding Interpretation for the given Title and vice versa

Inventories

IAS/PAS 2

IAS/PAS 7

Statement of Cash Flows

Accounting Policies, Changes in Accounting Estimates and Errors

IAS/PAS 8

IAS/PAS 10

Events After the Reporting Period

Income Taxes

IAS/PAS 12

IAS/PAS 16

Property, Plant, and Equipment

Employee Benefits

IAS/PAS 19

IAS/PAS 20

Accounting for Governments, and Disclosure of Government Assistance

Borrowing Costs

IAS/PAS 23

IAS/PAS 24

Related Party Disclosures

Separate Financial Statements

IAS/PAS 27

IAS/PAS 28

Investments in Associates and Joint Ventures

Financial Reporting in Hyperinflationary Economies

IAS/PAS 29

IAS/PAS 32

Financial Instruments: Presentation

IAS/PAS 33

Earnings Per Share

Interim Financial Reporting

IAS/PAS 34

IAS/PAS 36

Impairment of Assets

Provisions, Contingent, Liabilities and Contingent Assets

IAS/PAS 37

IAS/PAS 38

Intangible Assets

Financial Instruments: Recognition and Measurement

IAS/PAS 39

IAS/PAS 40

Investment Property

Agriculture

IAS/PAS 41

First-time Adoption of Philippine Financial Reporting Standards

IFRS/PFRS 1

IFRS/PFRS 2

Share-based Payment

Business Combinations

IFRS/PFRS 3

IFRS/PFRS 5

Non-current Assets Held for Sake and Discontinued Operations

Exploration for and Evaluation of Mineral Resources

IFRS/PFRS 6

IFRS/PFRS 7

Financial Instruments: Disclosures

Operating Segments

IFRS/PFRS 8

IFRS/PFRS 9

Financial Instruments: Disclosures (Revised)

Consolidated Financial Statements

IFRS/PFRS 10

IFRS/PFRS 11

Joint Arrangements

Fair Value Measurement

IFRS/PFRS 13

IFRS/PFRS 14

Regulatory Deferral Accounts

IFRS/PFRS 15

Revenue from Contracts with Customers

Leases

IFRS/PFRS 16

IFRS/PFRS 17

Insurance Contracts; PFRS for SMEs; PFRS for Small Entities

Presentation and Disclosures in FS

IFRS/PFRS 18

IFRS/PFRS 19

Subsidiaries without Public Accountability Disclosures

Disclosures of Interests in Other Entities

IFRS/PFRS 12

IFRS/PFRS 4

Insurance Contracts