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PAS 1 (Revised) Presentation of Financial Statements 01/01/09 This standard prescribes the basis for presentation of general purpose financial statements to
PFRS for SEs. About the PIC. The Philippines has adopted the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) as PFRSs. Unaccompanied IFRSs may be downloaded from the IASB website free of charge. Registration in the IASB website is required to access the IFRSs.
The document provides information about the Philippine Financial Reporting Standards Council and the Philippine Interpretations Committee.
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.
This sets out amendments to PFRS Standards, their accompanying documents and PFRS practice statements to reflect the issuance of the revised Conceptual Framework for Financial Reporting in 2018 (2018 Conceptual Framework).
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.
In June 2003 the Board issued IFRS 1 First-time Adoption of International Financial Reporting Standards to replace SIC-8. IAS 1 Presentation of Financial Statements (as revised in 2007)
