Philippine Accounting Standards

NUMBER TITLE EFFECTIVE DATE

Presentation of Financial
PAS 1 (Revised) January 1, 2009
Statement
PAS 2 Inventories January 1, 2005
PAS 7 Statement of Cashflow January 1, 2005
Accounting Policies: Changes in
PAS 8 January 1, 2005
Accounting Estimates and Errors
PAS 10 Events after the Reporting Period January 1, 2005
PAS 12 Income Taxes January 1, 2005
PAS 16 Propert, Plant and Equipment January 1, 2005
PAS 17 Leases January 1, 2005
PAS 19 (Revised) Employee Benefits January 1, 2013
Accounting for Government
PAS 20 Grants and Disclosure of January 1, 2005
Government Assistance
The effects of Chnages in Foreign
PAS 21 January 1, 2005
Exchange Rates
PAS 23 (Revised) Borrowing Cost January 1, 2009
PAS 24 (Revised) Ralated Party Disclosure January 1, 2011

Accounting and Reporting by

PAS 26 January 1, 2005
Retirement Benefits Plan
PAS 27 (Amended) Separate Financial Statements January 1, 2013

Investment in Associate and Joint

PAS 28 (Amended) January 1, 2013
Ventures
Financial Reorting in
PAS 29 January 1, 2005
Hyperinflationary Economies
Financial Instrument:
PAS 32 January 1, 2007
Presentation
PAS 33 Earnings per Share January 1, 2005
PAS 34 Interim Financial Reporting January 1, 2005
PAS 36 Impairment of Assets January 1, 2005
Provision, Contingent Liabilities
PAS 37 January 1, 2005
and Contingent Assets
PAS 38 Intangible Asset January 1, 2005
Financial Instrument: Recognition
PAS 39 January 1, 2005
and Measurement
PAS 40 Investment Property January 1, 2005
PAS 41 Agriculture January 1, 2005