PAS (PHILIPPINE 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 the Reporting Period

PAS 12

Income Taxes

PAS 16

Property, Plant and Equipment

PAS 17

Leases

PAS 19 (REVISED)

Employee Benefits

PAS 20

Accounting for Government Grants and Disclosure of 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 Benefit Plans

PAS 27

Separate Financial Statements

PAS 28

Investments in Associates and Joint Ventures

PAS 29

Financial Reporting in Hyperinflationary Economies

PAS 32

Financial Instruments: 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 39

Financial Instruments: Recognition and Measurement

PAS 40

Investment Property

PAS 41

Agriculture