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Philippine Accounting Standards PAS | Title | Effective
Date | PAS 1 | Presentation of Financial Statements [superseded by PAS 1 (Revised)] | 01/01/05 | | Amendment to PAS 1: Capital Disclosures | 01/01/07 | PAS 1 (Revised) | Presentation of Financial Statements | 01/01/09 | | Amendments to PAS 32 and PAS 1: Puttable Financial Instruments and Obligations Arising on Liquidation | 01/01/09 | | Amendments to PAS 1: Presentation of Items of Other Comprehensive Income | 07/01/12* | PAS 2 | Inventories | 01/01/05 | PAS 7 | Cash Flow Statements | 01/01/05 | PAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | 01/01/05 | PAS 10 | Events after the Balance Sheet Date | 01/01/05 | PAS 11 | Construction Contracts | 01/01/05 | PAS 12 | Income Taxes | 01/01/05 | | Amendments to PAS 12 – Deferred Tax: Recovery of Underlying Assets | 01/01/12 | PAS 14 | Segment Reporting [superseded by PFRS 8] | 01/01/05 | PAS 16 | Property, Plant and Equipment | 01/01/05 | PAS 17 | Leases | 01/01/05 | PAS 18 | Revenue | 01/01/05 | PAS 19 | Employee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Exchange Rates | 01/01/05 | | Amendment: Net Investment in a Foreign Operation | 01/01/06 | PAS 23 | Borrowing Costs [superseded by PAS 23 (Revised)] | 01/01/05 | PAS 23 (Revised) | Borrowing Costs | 01/01/09 | PAS 24 | Related Party Disclosures [superseded by PAS 24 (Revised)] | 01/01/05 | PAS 24 (Revised) | Related Party Disclosures | 01/01/11 | PAS 26 | Accounting and Reporting by Retirement Benefit Plans |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

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