Property Plant and Equipment 010105 PAS 17 Leases 010105 PAS 18 Revenue 010105

Property plant and equipment 010105 pas 17 leases

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Property, Plant and Equipment 01/01/05 PAS 17 Leases 01/01/05 PAS 18 Revenue 01/01/05 PAS 19 Employee Benefits 01/01/05 Amendments to PAS 19: Actuarial Gains and Losses, Group Plans and Disclosures 01/01/06 PAS 19 (Amended)Employee Benefits 01/01/13* PAS 20 Accounting for Government Grants and Disclosure of Government Assistance 01/01/05 PAS 21 The Effects of Changes in Foreign Exchange Rates 01/01/05 Amendment: Net Investment in a Foreign Operation 01/01/06 PAS 23 Borrowing Costs [superseded by PAS 23 (Revised)] 01/01/05 PAS 23 (Revised) Borrowing Costs 01/01/09 PAS 24 Related Party Disclosures [superseded by PAS 24 (Revised)] 01/01/05 PAS 24 (Revised) Related Party Disclosures 01/01/11 PAS 26 Accounting and Reporting by Retirement Benefit Plans 01/01/05 PAS 27 Consolidated and Separate Financial Statements [superseded by PAS 27 (revised)] 01/01/05 PAS 27 (Revised) Consolidated and Separate Financial Statements 07/01/09 Amendments to PFRS 1 and PAS 27: Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate 01/01/09 PAS 27 (Amended)Separate Financial Statements 01/01/13* PAS 28 Investments in Associates 01/01/05 PAS 28 (Amended) Investments in Associates and Joint Ventures 01/01/13* PAS 29 Financial Reporting in Hyperinflationary Economies 01/01/05 PAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions [superseded by PFRS 7] 01/01/05 PAS 31 Interests in Joint Ventures 01/01/05 PAS 32 Financial Instruments: Disclosure and Presentation 01/01/05 Financial Instruments: Presentation 01/01/07 Amendments to PAS 32 and PAS 1: Puttable Financial Instruments and Obligations Arising on Liquidation 01/01/09 Amendment to PAS 32: Classification of Rights Issues 02/01/10 Amendments to PAS 32: Offsetting Financial Assets and Financial Liabilities 01/01/14* PAS 33 Earnings per Share 01/01/05 PAS 34 Interim Financial Reporting 01/01/05 PAS 36 Impairment of Assets 01/01/05 PAS 37 Provisions, Contingent Liabilities and Contingent Assets 01/01/05 PAS 38 Intangible Assets 01/01/05 PAS 39 Financial Instruments: Recognition and Measurement 01/01/05 Amendments to PAS 39: Transition and Initial Recognition of Financial Assets and Financial Liabilities 01/01/05 Amendments to PAS 39: Cash Flow Hedge Accounting of Forecast Intragroup Transactions 01/01/06 Amendments to PAS 39: The Fair Value Option 01/01/06
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Amendments to PAS 39 and PFRS 4: Financial Guarantee Contracts 01/01/06 Amendments to PAS 39 and PFRS 7: Reclassification of Financial Assets 07/01/08 Amendments to PAS 39 and PFRS 7: Reclassification of Financial Assets – Effective Date and Transition 07/01/08 Amendments to Philippine Interpretation IFRIC–9 and PAS 39: Embedded Derivatives 06/30/09 Amendment to PAS 39: Eligible Hedged Items 07/01/09 PAS 40 Investment Property 01/01/05 PAS 41 Agriculture 01/01/05 PAS 101 Financial Reporting Standards for Non-publicly Accountable Entities [superseded by PFRS for SMEs] 01/01/05 Amendment to PAS 101: Change in Effective Date 01/01/05 Republic Act No. 9298 is the law regulating the practice of accountancy in the Philippines. This law is known as the "Philippine Accountancy Act of 2004".
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