Académique Documents
Professionnel Documents
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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.
Philippine Interpretations