As of: August 31, 2020
CFAS Code Title/Name of Standard
iOverview of Accounting
ii Conceptual Framework for Financial Reporting
PHILIPPINE ACCOUNTING STANDARDS (PAS)
11PAS 01 Presentation of Financial Statements
22PAS 02 Inventories
33PAS 07 Statement of Cash Flows
44PAS 08 Accounting Policies, Changes in Accounting Estimates and Errors
55PAS 10 Events After the Reporting Period
66PAS 12 Income Taxes
77PAS 16 Property, Plant and Equipment
88PAS 19 Employee Benefits
99PAS 20 Accounting for Government Grants and Disclosure of Government Assistance
10 10 PAS 21 The Effects of Changes in Foreign Exchange Rates
11 11 PAS 23 Borrowing Costs
12 12 PAS 24 Related Party Disclosures
13 13 PAS 26 Accounting and Reporting By Retirement Benefit Plans
14 14 PAS 27 Separate Financial Statements
15 15 PAS 28 Investments in Associates and Joint Ventures
16 16 PAS 29 Financial Reporting in Hyperinflatrionary Economies
17 17 PAS 32 Financial Instruments: Presentation
18 18 PAS 33 Earnings Per Share
19 19 PAS 34 Interim Financial Reporting
20 20 PAS 36 Impairment of Assets
21 21 PAS 37 Provisions, Contingent Liabilities and Contingent Assets
22 22 PAS 38 Intangible Assets
23 23 PAS 40 Investment Property
24 24 PAS 41 Agriculture
PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRS)
25 1PFRS 01 First-time Adoption of Philippine Financial Reporting Standards
26 2PFRS 02 Share-based Payment
27 3PFRS 03 Business Combinations
28 4PFRS 05 Non-current Assets Held for Sale and Discontinued Operations
29 5PFRS 06 Exploration for/and Evaluation of Mineral Resources
30 6PFRS 07 Financial Instruments Disclosures
31 7PFRS 08 Operating Segments
32 8PFRS 09 Financial Instruments
33 9PFRS 10 Consolidated Financial Statements
34 10 PFRS 11 Joint Arrangements
35 11 PFRS 12 Disclosure of Interests in Other Entities
36 12 PFRS 13 Fair Value Measurement
37 13 PFRS 14 Regulatory Referral Accounts
38 14 PFRS 15 Revenue from Contracts with Customers
39 15 PFRS 16 Leases
40 16 PFRS 17 Insurance Contracts
CONCEPTUAL FRAMEWORK & ACCOUNTING STANDARDS (CFAS)
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