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PAS 8
Reference to Compliance
of Ayala Corporation
7
Determining the accounting policies to be used
by applying PFRS.
P128-161
None
13
P129-161
Evaluation
(state if not
applicable,
or if there are
exceptions or
deviations and how
the company justified
such
exception/deviation)
Ayala Corporation has
disclosed in the notes
the appropriate
accounting policies to
be used in each
transaction by applying
PFRS.
Not applicable. Ayala
Corporation didnt
provide any information
or disclosures about
non-application of
accounting policies
when the effect is
immaterial.
Ayala Corporation has
selected and applied
consistent accounting
policies in its financial
14
statements and
transactions.
Pp 129-136
15
Application of same accounting policies
16
P129
Not applicable
17
Application of a policy to revalue assets to PAS
16 and PAS 38
19
P130-131
a. p 129
b. p 130-1136
Guidance only
None
Retrospective application
Not Applicable
Pp129-136
22
23
24
25
Pp129-136
28
29
A.) Pp 129-135
B.) Not Applicable
C.) Pp 130-135
D.) Not Applicable
E.) Not Applicable
F.) Not Applicable
G.) Not Applicable
H.) Pp130-135
Pp 129-136
policy;
(b) the reasons why applying the new
accounting policy provides reliable and more
relevant
information;
(c) for the current period and each prior period
presented, to the extent practicable, the
amount of the adjustment:
(i) for each financial statement line item
affected; and
(ii) if IAS 33 applies to the entity, for basic and
diluted earnings per share;
(d) the amount of the adjustment relating to
periods before those presented, to the extent
practicable; and
(e) The circumstances that led to the existence
of that condition and a description of how and
from when the change in accounting policy has
been applied.
30
31
Pp 131-135
Pp 131-136
32
33
36
37
a. p.164
b. p.164
c. p.167
d. p. 165
e. None
P148
NOTE:
38
39
4 (pp. 161-167)
Not applicable
P144
P 147-148
40
Disclosure of not disclosing the amount of the
effect in future periods
42
43
44
None
Not applicable
Not applicable
Not applicable
45
46
47
48
49
50
51
Not applicable
Not applicable
Not applicable
Not applicable
Not Applicable
Not applicable
Not applicable
52
53
Not applicable
Not applicable