Beruflich Dokumente
Kultur Dokumente
Title
Effective Date 1/1/05 1/1/07 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/06
PAS Disclosures PAS 20 PAS 21 PAS 23 PAS 24 PAS 26 PAS 27 PAS 28 PAS 29 PAS 30 PAS 31 PAS 32 PAS 33 PAS 34 PAS 36 PAS 37 PAS 38 PAS 39
Title
Effective Date 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05
2
Accounting for Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Borrowing Costs Related Party Disclosures Accounting and Reporting by Retirement Benefit Plans Consolidated and Separate Financial Statements Investments in Associates Financial Reporting in Hyperinflationary Economies Disclosures in the Financial Statements of Banks and Similar Financial Institutions Interests in Joint Ventures Financial Instruments: Presentation Earnings per Share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Financial Instruments: Recognition and Measurement Amendments to PAS 39: Transition and Initial Recognition of Financial Assets and Financial Liabilities Amendments to PAS 39: Cash Flow Hedge Accounting of Forecast Intragroup Transactions Amendments to PAS 39: The Fair Value Option Amendments to PAS 39 and PFRS 4: Financial Guarantee Contracts
Investment Property Agriculture Financial Reporting Standards for Non-publicly Accountable Entities Amendment to PAS 101: Change in Effective Date
2
Note:
1
Exemptive relief (from tainting provisions) granted to companies and banks which exchanged their bonds pursuant to the Domestic Exchange Offer conducted by the Bureau of Treasury. Mining companies with long-term hedging contracts were granted transitional relief from compliance with PAS 39. Based on the records of the SEC, only one (1) mining company is entitled to this relief and for the year 2007, said contracts have expired/extinguished.
2
Philippine Interpretations
Interpretation Interpretation SIC7 Interpretation SIC10 Interpretation SIC12 Introduction of the Euro Government Assistance No Specific Relation to Operating Activities Consolidation Special Purpose Entities Amendment to SIC 12: Scope of SIC 12 Interpretation SIC13 Interpretation SIC15 Interpretation SIC21 Interpretation SIC25 Interpretation SIC27 Interpretation SIC29 Interpretation SIC31 Interpretation SIC32 Interpretation IFRIC1 Interpretation IFRIC2 Interpretation IFRIC4 Interpretation IFRIC5 Interpretation IFRIC6 Interpretation IFRIC7 Interpretation IFRIC8 Interpretation IFRIC9 Interpretation IFRIC10 Interpretation IFRIC11 Interpretation IFRIC12 Note:
1
Title
Effective Date 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05 1/1/05
Jointly Controlled Entities Non-Monetary Contributions by Venturers Operating Leases Incentives Income Taxes Recovery of Revalued Non-Depreciable Assets Income Taxes Changes in Tax Status of an Enterprise or its Shareholders Evaluating the Substance of Transactions Involving the Legal Form of a Lease Disclosure Service Concession Arrangements Revenue Barter Transactions Involving Advertising Services Intangible Assets Web Site Costs Changes in Existing Decommissioning, Restoration and Similar Liabilities Members Shares in Co-operative Entities and Similar Instruments Determining Whether an Arrangement Contains a Lease Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment Applying the Restatement Approach under PAS 29 Financial Reporting in Hyperinflationary Economies Scope of PFRS 2 Reassessment of Embedded Derivatives Interim Financial Reporting and Impairment Group and Treasury Share Transactions Service Concession Arrangements