Αποτελέσματα Αναζήτησης
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).
- Pic Pronouncements
PFRS 15 – Step 3 – Requires an Entity to Determine the...
- Pic Pronouncements
The document provides information about the Philippine Financial Reporting Standards Council and the Philippine Interpretations Committee.
The Practice Statement is not a PFRS and provides a broad, non-binding framework for the presentation of management commentary that relates to financial statements that have been prepared in accordance with PFRSs.
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).
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.
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.
The Financial Reporting Standards Council (FRSC) has approved on April 14, 2021 the adoption of amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements, Disclosure of Accounting Policies, issued by the International Accounting Standards Board (IASB) in February 2021 as amendments to ...
