Beruflich Dokumente
Kultur Dokumente
AND INTERPRETATIONS
1
PHILIPPINE FINANCIAL REPORTING STANDARDS
AND INTERPRETATIONS Not Not
Effective as of December 31, 2018 Adopted Adopted Applicable
PAS 19 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 Disclosures
PAS 26 Accounting and Reporting by Retirement
Benefit Plans
PAS 27 Separate Financial Statements
PAS 28 Investments in Associates and Joint Ventures
Amendments to PAS 28, Measuring an
Associate or Joint Venture at Fair Value
(Part of Annual Improvements to PFRSs
2014 - 2016 Cycle)
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
Amendments to PAS 40, Transfers of
Investment Property
PAS 41 Agriculture
Philippine Interpretations
Philippine Changes in Existing Decommissioning,
Interpretation Restoration and Similar Liabilities
IFRIC-1
Philippine Members’ Shares in Co-operative Entities
Interpretation and Similar Instruments
IFRIC-2
Philippine Determining whether an Arrangement
Interpretation contains a Lease
IFRIC-4
2
PHILIPPINE FINANCIAL REPORTING STANDARDS
AND INTERPRETATIONS Not Not
Effective as of December 31, 2018 Adopted Adopted Applicable
Philippine Rights to Interests arising from
Interpretation Decommissioning, Restoration and
IFRIC-5 Environmental Rehabilitation Funds
Philippine Liabilities arising from Participating in a
Interpretation Specific Market—Waste Electrical and
IFRIC-6 Electronic Equipment
Philippine Applying the Restatement Approach under
Interpretation PAS 29 Financial Reporting in
IFRIC-7 Hyperinflationary Economies
Philippine Interim Financial Reporting and Impairment
Interpretation
IFRIC-10
Philippine Service Concession Arrangements
Interpretation
IFRIC-12
Philippine PAS 19—The Limit on a Defined Benefit
Interpretation Asset, Minimum Funding Requirements and
IFRIC-14 their Interaction
Philippine Hedges of a Net Investment in a Foreign
Interpretation Operation
IFRIC-16
Philippine Distributions of Non-cash Assets to Owners
Interpretation
IFRIC-17
Philippine Extinguishing Financial Liabilities with
Interpretation Equity Instruments
IFRIC-19
Philippine Stripping Costs in the Production Phase of a
Interpretation Surface Mine
IFRIC-20
Philippine Levies
Interpretation
IFRIC-21
Philippine Foreign Currency Transactions and Advance
Interpretation Consideration
IFRIC-22
Philippine Introduction of the Euro
Interpretation
SIC-7
Philippine Government Assistance—No Specific
Interpretation Relation to Operating Activities
SIC-10
3
PHILIPPINE FINANCIAL REPORTING STANDARDS
AND INTERPRETATIONS Not Not
Effective as of December 31, 2018 Adopted Adopted Applicable
Philippine Operating Leases—Incentives
Interpretation
SIC-15
Philippine Income Taxes—Changes in the Tax Status
Interpretation of an Entity or its Shareholders
SIC-25
Philippine Evaluating the Substance of Transactions
Interpretation Involving the Legal Form of a Lease
SIC-27
Philippine Service Concession Arrangements:
Interpretation Disclosures
SIC-29
Philippine Intangible Assets—Web Site Costs
Interpretation
SIC-32