Updating of PFRS and RCA for GCs classified as Non-GBEs Courseware

Session Number PFRS/PAS Number and Title Assigned Personnel

Welcome Remarks and Overview on PFRS and RCA for GCs Arnel
Classified as GBEs
Session 1 PFRS 1 – First Time Adoption of Philippine Financial Arnel
Reporting Standards
Session 2 PAS 1 - Presentation of Financial Statements Arnel
Session 3 PAS 7 – Statement of Cash Flows Arnel
Session 4 PAS 8 – Accounting Policies, Changes in Accounting Arnel
Estimates and Errors
Session 5 PAS 10 – Events after the Reporting Date Arnel
Session 6 PAS 34 – Interim Financial Reporting Arnel
Session 7 PAS 21 – The Effects of Changes in Foreign Exchange Rates Arnel
Session 8 PAS 32 – Financial Instruments: Presentation Yvonne
PAS 39 – Financial Instruments: Recognition and
Measurement
PFRS 7 – Financial Instruments: Disclosures
or
PFRS 9: Recognition and Measurement
Session 9 PFRS 13 – Fair Value Measurement Yvonne
Session 10 PFRS 10 – Consolidated Financial Statements Yvonne
Session 11 PAS 27 – Separate Financial Statements Yvonne
Session 12 PAS 24 – Related Party Disclosures Yvonne
Session 13 PFRS 12 – Disclosure of Interests in Other Entities Yvonne
Session 14 PFRS 11 – Joint Arrangements Yvonne
Session 15 PAS 28 – Investments in Associates and Joint Ventures Yvonne
Session 16 PAS 18 – Revenue Arnel
or
PFRS 15: Revenue from Contracts with Customers
Session 17 PAS 2 – Inventories Arnel
Session 19 PAS 12 – Income Taxes Arnel
Session 20 PAS 16 – Property, Plant and Equipment Yvonne
Session 21 PAS 36 - Impairment of Assets Yvonne
Session 22 PFRS 5 – Non-Current Assets Held for Sale and Discontinued Yvonne
Operations
Session 23 PAS 20 – Accounting for Government Grants and Disclosure Yvonne
of Government Assistance
Session 24 PAS 37 – Provisions, Contingent Liabilities and Contingent Arnel
Assets
Session 25 PAS 40 – Investment Property Arnel
Session 26 PAS 38 – Intangible Assets Arnel
Session 27 PAS 23 – Borrowing Costs Arnel
Session 28 PAS 17 – Leases Arnel
Session 29 PAS 19 – Employee Benefits Yvonne
Session 30 PAS 26– Accounting and Reporting by Retirement Yvonne
Benefit Plans
Session 31 PPSAS 31 – Service Concession Arrangements: Grantor Yvonne
Session 32 Conversion of the Philippine Government Chart of Accounts, Yvonne
as amended, to the Revised Chart of Accounts for
Government Corporations
Session 33 Workshop (Conversion of accounts) Yvonne
General Instructions:

1. Update the PowerPoint (PPT) Presentation, Instructor’s Guide (IG), Session at a Glance (SAAG)
and the Exercises and Suggested Solutions.
2. On the Courseware set:
- It is still the 7-day courseware set, but since we are currently conducting the 6-day
seminar, we have to change the session numbers in the PPT presentation including the
time allocation in the SAAG (Please see the included 6-day course outline)
3. Current year to be used - 2018, comparative year to be used – 2017
- Make sure all examples in the PPT presentation, the related IG and the exercises and
suggested solutions reflect these years)
4. For Arnel:
- Update the courseware based on the latest versions being used in trainings.
- Prepare memorandum for PDO, PIDS submitting the updated courseware.