Transcription of Philippine Financial Reporting Standards
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Philippine Financial Reporting Standards
1 Philippine Financial Reporting Standards (Adopted by SEC as of December 31, 2011) Philippine Financial Reporting Standards (PFRS)/ Philippine Accounting Standards (PAS) Title Effective Date Brief Description Framework for the Preparation and Presentation of Financial Statements Conceptual Framework Phase A: Objectives and qualitative characteristics 07/01/11 The Conceptual Framework creates a sound foundation for future accounting Standards that are principles-based, internally consistent and internationally converged. The Conceptual Framework deals with : a) the objective of Financial Reporting ; b) the qualitative characteristics of useful Financial information; c) the definition, recognition and measurement of the elements from which Financial statements are constructed; and d) concepts of capital and capital maintenance.
2 Philippine Financial Reporting Standards (PFRS)/ Philippine Accounting Standards (PAS) Title Effective Date Brief Description changes (such as transactions with third parties).
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