Effectiv

PAS

PAS 1

e
Title

Date

Presentation of Financial

01/01/0

Statements [superseded by PAS 1 (Revised)]

5
01/01/0

Amendment to PAS 1: Capital Disclosures

PAS 1
(Revised)

7
01/01/0

Presentation of Financial Statements

Amendments to PAS 32 and PAS 1: Puttable

Financial Instruments and Obligations Arising
on Liquidation
Amendments to PAS 1: Presentation of Items of
Other Comprehensive Income

01/01/0
9
07/01/1
2*
01/01/0

PAS 2

Inventories

5
01/01/0

PAS 7

Cash Flow Statements

Accounting Policies, Changes in Accounting

PAS 8

Estimates and Errors

5
01/01/0
5
01/01/0

PAS 10

Events after the Balance Sheet Date

5
01/01/0

PAS 11

Construction Contracts

5
01/01/0

PAS 12

Income Taxes
Amendments to PAS 12 Deferred Tax:
Recovery of Underlying Assets

5
01/01/1
2
01/01/0

PAS 14

Segment Reporting [superseded by PFRS 8]

PAS 16

Property, Plant and Equipment

5
01/01/0

5
01/01/0
PAS 17

Leases

5
01/01/0

PAS 18

Revenue

5
01/01/0

PAS 19

Employee Benefits
Amendments to PAS 19: Actuarial Gains and
Losses, Group Plans and Disclosures

PAS 19
(Amended)

Employee Benefits

Disclosure of Government Assistance

The Effects of Changes in Foreign Exchange

PAS 21

Rates
Amendment: Net Investment in a Foreign
Operation
Borrowing Costs [superseded by PAS 23

PAS 23

(Revised)]

PAS 23
(Revised)

Borrowing Costs

24 (Revised)]

PAS 24
(Revised)

3*
01/01/0
5
01/01/0
5
01/01/0
6
01/01/0
5

9
01/01/0
5
01/01/1

Related Party Disclosures

Accounting and Reporting by Retirement

PAS 26

01/01/0

Related Party Disclosures [superseded by PAS

PAS 24

01/01/0

01/01/1

Accounting for Government Grants and

PAS 20

Benefit Plans
Consolidated and Separate Financial

PAS 27

Statements [superseded by PAS 27 (revised)]

PAS 27

Consolidated and Separate Financial

(Revised)

Statements

1
01/01/0
5
01/01/0
5
07/01/0
9

Amendments to PFRS 1 and PAS 27: Cost of an

Investment in a Subsidiary, Jointly Controlled
Entity or Associate
PAS 27
(Amended)

01/01/0
9
01/01/1

Separate Financial Statements

3*
01/01/0

PAS 28

Investments in Associates

PAS 28
(Amended)

01/01/1
Investments in Associates and Joint Ventures
Financial Reporting in Hyperinflationary

PAS 29

Economies

3*
01/01/0
5

Disclosures in the Financial Statements of

Banks and Similar Financial
PAS 30

Institutions [superseded by PFRS 7]

01/01/0
5
01/01/0

PAS 31

Interests in Joint Ventures

Financial Instruments: Disclosure and

PAS 32

Presentation

5
01/01/0
5
01/01/0

Financial Instruments: Presentation

Amendments to PAS 32 and PAS 1: Puttable

Financial Instruments and Obligations Arising
on Liquidation
Amendment to PAS 32: Classification of Rights
Issues
Amendments to PAS 32: Offsetting Financial
Assets and Financial Liabilities

01/01/0
9
02/01/1
0
01/01/1
4*
01/01/0

PAS 33

Earnings per Share

5
01/01/0

PAS 34

Interim Financial Reporting

01/01/0
PAS 36

Impairment of Assets
Provisions, Contingent Liabilities and

PAS 37

Contingent Assets

5
01/01/0
5
01/01/0

PAS 38

Intangible Assets
Financial Instruments: Recognition and

PAS 39

Measurement

5
01/01/0
5

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

01/01/0
5
01/01/0
6
01/01/0

Amendments to PAS 39: The Fair Value Option

Amendments to PAS 39 and PFRS 4: Financial

01/01/0

Guarantee Contracts
Amendments to PAS 39 and PFRS 7:
Reclassification of Financial Assets

6
07/01/0
8

Amendments to PAS 39 and PFRS 7:

Reclassification of Financial Assets Effective
Date and Transition
Amendments to Philippine Interpretation IFRIC
9 and PAS 39: Embedded Derivatives

07/01/0
8
06/30/0
9
07/01/0

Amendment to PAS 39: Eligible Hedged Items

9
01/01/0

PAS 40

Investment Property

5
01/01/0

PAS 41

Agriculture

PAS 101

Financial Reporting Standards for Non-publicly

5
01/01/0

Accountable Entities[superseded by PFRS for

SMEs]
Amendment to PAS 101: Change in Effective
Date

5
01/01/0
5