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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 :
Philippine Accounting Standards - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. This document lists the Philippine Accounting Standards (PAS) and provides the title of each standard.
Philippine Financial Reporting Standards (PFRSs) are currently fully converged with International Financial Reporting Standards (IFRSs) except for the deferral of IFRIC 15 Agreements for the Construction of Real Estate. Unaccompanied IFRSs may be downloaded from the IASB website free of charge.
The document provides information about the Philippine Financial Reporting Standards Council and the Philippine Interpretations Committee.
18 paź 2013 · Ppsas 17 - Ppe Oct-18 2013 - Free download as Word Doc (.doc), PDF File (.pdf), Text File (.txt) or read online for free. This document outlines the Philippine Public Sector Accounting Standard 17 on property, plant, and equipment.
The Philippines has adopted the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) as PFRSs. Unaccompanied IFRSs may be downloaded from the IASB website free of charge.
The FRSC is responsible for establishing and improving generally accepted accounting standards in the Philippines. The FRSC is tasked to promulgate rules and regulations that affect the practice of the accountancy profession in accordance with the laws that regulate it in the Philippines.
