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PICPA - Philippine Financial Reporting Standards
PICPA - Philippine Financial Reporting Standards
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. Registration in the IASB
website is required to access the unaccompanied IFRSs.
Preface to Philippine Financial Reporting Standards
The Conceptual Framework for Financial Reporting
Phase A: Objectives and qualitative characteristics (Effective date: July 1, 2011)
The FRSC adopted the Revised Conceptual Framework for Financial Reporting on June 27, 2018 (Effective date:
January 1, 2020) [Subject to approval by the Board of Accountancy].
Philippine Financial Reporting Standards
Number Title Effective date
Philippine Accounting Standards
Philippine Interpretations
Number Title Effective date
Philippine Interpretation IFRIC-10 Interim Financial Reporting and Impairment November 1, 2006
Philippine Interpretation IFRIC-23 Uncertainty over Income Tax Treatments January 1, 2019
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