Αποτελέσματα Αναζήτησης
The document provides information about the Philippine Financial Reporting Standards Council and the Philippine Interpretations Committee.
The revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals, or in two separate statements (a separate
The Philippines has three financial reporting frameworks, namely the Philippine Financial Reporting Standards (PFRSs), the Philippine Financial Reporting Standard for Small and Medium-Sized Entities (PFRS for SMEs) and the Philippine Financial Reporting Standard for Small Entities (PFRS for SEs).
Philippine Financial Reporting Standards (PFRSs) are currently fully converged with International Financial Reporting Standards (IFRSs) except for the deferral of IFRIC 15 Agreements for the Construction of Real Estate. Unaccompanied IFRSs may be downloaded from the IASB website free of charge.
The document discusses various Philippine Financial Reporting Standards (PFRS), Philippine Accounting Standards (PAS), and Philippine Interpretations that provide the framework for financial reporting in the Philippines.
Philippine Financial Reporting Standards 1 - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. The document summarizes Philippine Financial Reporting Standards (PFRSs) and Philippine Accounting Standards (PAS).
31 Δεκ 2011 · FINANCIAL REPORTING STANDARDS. Adoption of the Amendments to the Existing PFRS Oct 13, 2016. Adoption of PFRS May 24, 2012. Adoption of PFRS as of December 31, 2011.
