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Accounting Standards Updates (Updated: August 2014)

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F$%A& '(C")*%T
'AT*
$SS"*' *FF*CT$+* 'AT*S
Accounting Standards Updates
"pdate %o. ,-./0./1Receivables
Troubled Debt Restructurings by
Creditors (Subtopic 310-40)
Classi!ication o! Certain
"overn#ent-"uaranteed $ortgage
%oans upon &oreclosure 2a
consensus of the FASB *merging
$ssues Task Force3
4'ownload5

August ,-./ For public business entities! the new standards are
effectie for annual periods! and interim periods
within those annual periods! beginning after
'ecember .6! ,-./.
For all other entities! the new standards are
effectie for annual periods ending after 'ecember
.6! ,-.6! and interim periods beginning after
'ecember .6! ,-.6.
*arlier adoption is permitted under certain
circumstances.
Sub7ect to certain considerations! an entity will
apply the new standards either prospectiely or by
using a modified retrospectie approach.
"pdate %o. ,-./0.81
Consolidation (Topic '10)
$easuring t(e &inancial )ssets and
t(e &inancial %iabilities o! a
Consolidated Collaterali*ed
&inancing +ntity 2a consensus of the
FASB *merging $ssues Task Force3
4'ownload5
August ,-./ For public business entities! the new standards are
effectie for annual periods! and interim reporting
periods within those annual periods! beginning
after 'ecember .6! ,-.6.
For all other entities! the new standards are
effectie in the first annual period ending after
'ecember .6! ,-.9! and interim periods beginning
after 'ecember .6! ,-.9.
All entities hae the option of early adopting the
new standards.
The Board proided reporting entities with a
choice between two transition methods. A
reporting entity may either:
Apply the new standards using a modified
retrospectie approach! that is! by recording
a cumulatie0effect ad7ustment to e;uity as
of the beginning of the annual period of
adoption! or
Apply the amendments retrospectiely to
all releant prior periods beginning with
the annual period in which the amendments
in Accounting Standards "pdate %o. ,--<0
.=! Consolidations 2Topic >.-3:
$mproements to Financial ?eporting by
*nterprises $noled with +ariable $nterest
*ntities! were initially adopted.
"pdate %o. ,-./0.,1
Co#pensationStoc,
Co#pensation (Topic -1')
)ccounting !or S(are-.ased
/ay#ents 0(en t(e Ter#s o! an
)1ard /rovide T(at a /er!or#ance
Target Could .e )c(ieved a!ter t(e
Re2uisite Service /eriod 2a
consensus of the FASB *merging
$ssues Task Force3
4'ownload5
@une ,-./ *ffectie for annual periods and interim periods
within those annual periods! beginning after
'ecember .6! ,-.6. An entity may apply the
standards 2.3 prospectiely to all share0based
payment awards that are granted or modified on or
after the effectie date! or 2,3 retrospectiely to all
awards with performance targets that are
outstanding as of the beginning of the earliest
annual period presented in the financial statements
and to all new or modified awards thereafter.
*arlier application is permitted.
"pdate %o. ,-./0..1Trans!ers
and Servicing (Topic '30)
Repurc(ase-to-$aturity
Transactions4 Repurc(ase
&inancings4 and Disclosures
4'ownload5
@une ,-./ For public business entities! the accounting
changes and disclosure for certain transactions
accounted for as a sale are effectie for the first
period 2interim or annual3 beginning after
'ecember .6! ,-./. *arlier application for a
public business entity is prohibited. The disclosure
for transactions accounted for as secured
borrowings is re;uired for annual periods
beginning after 'ecember .6! ,-./! and for
interim periods after )arch .6! ,-.6.
For all other entities! the accounting changes and
both new disclosures are effectie for annual
periods beginning after 'ecember .6! ,-./ and
interim periods after 'ecember .6! ,-.6. These
entities may elect early application and apply the
re;uirements for interim periods beginning after
'ecember .6! ,-./.
For all entities! the disclosures are not re;uired to
be presented for comparatie periods before the
effectie date.
"pdate %o ,-./0.-1Develop#ent
Stage +ntities (Topic 516)
+li#ination o! Certain &inancial
Reporting Re2uire#ents4 7ncluding
an )#end#ent to 8ariable 7nterest
+ntities "uidance in Topic '104
Consolidation
4'ownload5
@une ,-./ The effectie dates of the new standards differ
between public business entities and all other
entities.
Aublic Business *ntities:
As of the first annual period beginning after
'ecember .6! ,-./! the presentation and
disclosure re;uirements in Topic <.6 will no
longer be re;uired. The reised consolidation
standards are effectie one year later! in annual
periods beginning after 'ecember .6! ,-.6. *arly
adoption of those new standards is permitted.
All other *ntities:
As of the first annual period beginning after
'ecember .6! ,-./! the presentation and
disclosure re;uirements in Topic <.6 will no
longer be re;uired. The reised consolidation
standards are effectie two years later! in annual
periods beginning after 'ecember .6! ,-.9. *arly
adoption of those new standards is permitted.
"pdate %o. ,-./0-<1Revenue
!ro# Contracts 1it( Custo#ers
(Topic 303)
Section A1Summary and
Amendments That Create
?eenue from Contracts
with Customers 2Topic 9-93
and (ther Assets and
'eferred Costs1Contracts
with Customers 2Subtopic
8/-0/-3
Section B1Conforming
Amendments to (ther
Topics and Subtopics in the
Codification and Status
Tables
Section C1Background
$nformation and Basis for
Conclusions
)ay ,-./ For a public entity! effectie for annual reporting
periods beginning after 'ecember .6! ,-.9!
including interim periods within that reporting
period. *arly application is not permitted. A public
entity is an entity that is any one of the following:
2.3 a public business entity! 2,3 a not0for0profit
entity that has issued! or is a conduit bond obligor
for! securities that are traded! listed! or ;uoted on
an exchange or an oer0the0counter market! 283 an
employee benefit plan that files or furnishes
financial statements to the S*C.
For all other entities 2nonpublic entities3! effectie
for annual reporting periods beginning after
'ecember .6! ,-.=! and interim periods within
annual periods beginning after 'ecember .6!
,-.>. A nonpublic entity may elect to apply this
guidance earlier! howeer! only as of the
following: 2.3 an annual reporting period
beginning after 'ecember .6! ,-.9! including
interim periods within that reporting period 2public
entity effectie date3! 2,3 an annual reporting
period beginning after 'ecember .6! ,-.9! and
interim periods within annual periods beginning
after 'ecember .6! ,-.=! 283 an annual reporting
period beginning after 'ecember .6! ,-.=!
including interim periods within that reporting
period.
"pdate %o. ,-./0->1/resentation
o! &inancial State#ents (Topic 906)
and /roperty4 /lant4 and +2uip#ent
(Topic 330) Reporting
Discontinued :perations and
Disclosures o! Disposals o!
Co#ponents o! an +ntity
4'ownload5
April ,-./ *ffectie in the first ;uarter of ,-.6 for public
companies with calendar year ends. For most
nonpublic entities! it is effectie for annual
financial statements with years that begin on or
after 'ecember .6! ,-./.
"pdate %o. ,-./0-=1
Consolidation (Topic '10)
)pplying 8ariable 7nterest +ntities
"uidance to Co##on Control
%easing )rrange#ents 2a consensus
of the Ariate Company Council3
4'ownload5
)arch ,-./ The alternatie will be effectie for annual periods
beginning after 'ecember .6! ,-./! and interim
periods within annual periods beginning after
'ecember .6! ,-.6. Ariate companies may elect
to apply the alternatie earlier than the stated
effectie date! including for any period for which
the entityBs annual or interim financial statements
hae not yet been made aailable for issuance.
Ariate companies electing the alternatie are
re;uired to apply it retrospectiely to all periods
presented.
"pdate %o. ,-./0-91Tec(nical
Corrections and 7#prove#ents
Related to "lossary Ter#s
4'ownload5
)arch ,-./ *ffectie upon issuance for both public entities
and nonpublic entities
"pdate %o. ,-./0-61Service
Concession )rrange#ents (Topic
'63) 2a consensus of the FASB
*merging $ssues Task Force3
4'ownload5
@anuary ,-./ *ffectie for a public business entity for annual
periods! and interim periods within those annual
periods! beginning after 'ecember .6! ,-./. For
an entity other than a public business entity! the
amendments are effectie for annual periods
beginning after 'ecember .6! ,-./! and interim
periods within annual periods beginning after
'ecember .6! ,-.6. *arly adoption is permitted.
"pdate %o. ,-./0-/1Receivables
Troubled Debt Restructurings by
Creditors (Subtopic 310-40)
Reclassi!ication o! Residential Real
+state Collaterali*ed Consu#er
$ortgage %oans upon &oreclosure
2a consensus of the FASB *merging
$ssues Task Force3
4'ownload5
@anuary ,-./ *ffectie for public business entities for annual
periods! and interim periods within those annual
periods! beginning after 'ecember .6! ,-./. For
entities other than public business entities! the
amendments in this "pdate are effectie for annual
periods beginning after 'ecember .6! ,-./! and
interim periods within annual periods beginning
after 'ecember .6! ,-.6.
"pdate %o. ,-./0-81Derivatives
and ;edging (Topic '16)
)ccounting !or Certain Receive-
8ariable4 /ay-&i<ed 7nterest Rate
S1apsSi#pli!ied ;edge
@anuary ,-./ The simplified hedge accounting approach! if
elected! should be applied retrospectiely to
certain types of swaps using either a modified
retrospectie approach or a full retrospectie
approach! in annual periods beginning after
)ccounting )pproac( 2a consensus
of the Ariate Company Council3
4'ownload5
'ecember .6! ,-./! and interim periods within
annual periods beginning after 'ecember .6!
,-.6. *arly application is permitted for any period
for which the entityBs financial statements hae not
yet been made aailable for issuance.
"pdate %o. ,-./0-,17ntangibles
"ood1ill and :t(er (Topic 360)
)ccounting !or "ood1ill 2a
consensus of the Ariate Company
Council3
4'ownload5
@anuary ,-./ The accounting alternatie! if elected! should be
applied prospectiely to goodwill existing as of the
beginning of the period of adoption and new
goodwill recogniCed in annual periods beginning
after 'ecember .6! ,-./! and interim periods
within annual periods beginning after 'ecember
.6! ,-.6. *arly application is permitted! including
application to any period for which the entityBs
annual or interim financial statements hae not yet
been made aailable for issuance.
"pdate %o. ,-./0-.17nvest#ents
+2uity $et(od and =oint 8entures
(Topic 393) )ccounting !or
7nvest#ents in >uali!ied )!!ordable
;ousing /ro?ects 2a consensus of
the FASB *merging $ssues Task
Force3
4'ownload5
@anuary ,-./ *ffectie for public business entities for annual
periods and interim reporting periods within those
annual periods! beginning after 'ecember .6!
,-./. For all entities other than public business
entities! the amendments are effectie for annual
periods beginning after 'ecember .6! ,-./! and
interim periods within annual reporting periods
beginning after 'ecember .6! ,-.6. *arly
adoption is permitted.
"pdate %o. ,-.80.,1De!inition o!
a /ublic .usiness +ntity)n
)ddition to t(e $aster "lossary
4'ownload5
'ecember
,-.8
There is no actual effectie date for the
amendment in this "pdate. Doweer! the term
public business entity will be used in the ,-./
Accounting Standards "pdates on! 7ntangibles-
"ood1ill and :t(er (Topic 360) )ccounting !or
"ood1ill! and Derivatives and ;edging (Topic
'16) )ccounting !or Certain Receive-8ariable4
/ay-&i<ed 7nterest Rate S1aps- Si#pli!ied ;edge
)ccounting )pproac(! which are the first "pdates
that will use the term public business entity.
"pdate %o. ,-.80..1$ncome Taxes
2Topic =/-3: /resentation o! an
@nrecogni*ed Ta< .ene!it 0(en a
Aet :perating %oss Carry!or1ard4
a Si#ilar Ta< %oss4 or a Ta< Credit
Carry!or1ard +<ists 2a consensus of
the FASB *merging $ssues Task
Force3
4'ownload5
@uly ,-.8 *ffectie for fiscal years! and interim periods
within those years! beginning after 'ecember .6!
,-.8. For nonpublic entities! the amendments are
effectie for fiscal years! and interim periods
within those years! beginning after 'ecember .6!
,-./. *arly adoption is permitted.
"pdate %o. ,-.80.-1Derivatives
and ;edging (Topic '16) 7nclusion
o! t(e &ed &unds +!!ective S1ap
Rate (or :vernig(t 7nde< S1ap
@uly ,-.8 The amendments are effectie prospectiely for
;ualifying new or redesignatedhedging
relationships entered into on or after @uly .=! ,-.8.
Rate) as a .enc(#ar, 7nterest Rate
!or ;edge )ccounting /urposes 2a
consensus of the FASB *merging
$ssues Task Force3
4'ownload5
"pdate %o. ,-.80-<1&air 8alue
$easure#ent (Topic '90) De!erral
o! t(e +!!ective Date o! Certain
Disclosures !or Aonpublic
+#ployee .ene!it /lans in @pdate
AoB 9011-04
4'ownload5
@uly ,-.8 The deferral in this amendment is effectie upon
issuance for financial statements that hae not
been issued.
"pdate %o. ,-.80->1&inancial
Services7nvest#ent Co#panies
(Topic 543) )#end#ents to t(e
Scope4 $easure#ent4 and
Disclosure Re2uire#ents
4'ownload5
@une ,-.8 *ffectie for an entityBs interim and annual
reporting periods in fiscal years that begin after
'ecember .6! ,-.8. *arlier application is
prohibited.
"pdate %o. ,-.80-=1/resentation
o! &inancial State#ents (Topic
906) %i2uidation .asis o!
)ccounting
4'ownload5
April ,-.8 *ffectie for entities that determine li;uidation is
imminent during annual reporting periods
beginning after 'ecember .6! ,-.8. *arly
adoption is permitted.
"pdate %o. ,-.80-91Aot-!or-
/ro!it +ntities (Topic 56') Services
Received !ro# /ersonnel o! an
)!!iliate 2a consensus of the FASB
*merging $ssues Task Force3
4'ownload5
April ,-.8 *ffectie prospectiely for fiscal years beginning
after @une .6! ,-./! and interim and annual
periods thereafter. A recipient not0for0profit entity
may apply the amendments using a modified
retrospectie approach under which all prior
periods presented upon the date of adoption should
be ad7usted! but no ad7ustment should be made to
the beginning balance of net assets of the earliest
period presented. *arly adoption is permitted.
"pdate %o. ,-.80-61&oreign
Currency $atters (Topic '30)
/arentCs )ccounting !or t(e
Cu#ulative Translation )d?ust#ent
upon Derecognition o! Certain
Subsidiaries or "roups o! )ssets
1it(in a &oreign +ntity or o! an
7nvest#ent in a &oreign +ntity 2a
consensus of the FASB *merging
$ssues Task Force3
4'ownload5
)arch ,-.8 *ffectie prospectiely for fiscal years 2and
interim reporting periods within those years3
beginning after 'ecember .6! ,-.8. For nonpublic
entities the amendments in this "pdate are
effectie prospectiely for the first annual period
beginning after 'ecember .6! ,-./! and interim
and annual periods thereafter.
"pdate %o. ,-.80-/1%iabilities
(Topic 406) :bligations Resulting
!ro# =oint and Several %iability
)rrange#ents !or 0(ic( t(e Total
February
,-.8
*ffectie for fiscal years! and interim periods
within those years! beginning after 'ecember .6!
,-.8. For nonpublic entities! the amendments are
effectie for fiscal years ending after 'ecember
)#ount o! t(e :bligation 7s &i<ed
at t(e Reporting Date 2a consensus
of the FASB *merging $ssues Task
Force3
4'ownload5
.6! ,-./! and interim periods and annual periods
thereafter.
"pdate ,-.80-81&inancial
7nstru#ents (Topic '96) Clari!ying
t(e Scope and )pplicability o! a
/articular Disclosure to Aonpublic
+ntities
4'ownload5
February
,-.8
*ffectie upon issuance.
"pdate ,-.80-,1Co#pre(ensive
7nco#e (Topic 990) Reporting o!
)#ounts Reclassi!ied :ut o!
)ccu#ulated :t(er Co#pre(ensive
7nco#e
4'ownload5
February
,-.8
For public entities! the amendments are effectie
prospectiely for reporting periods beginning after
'ecember .6! ,-.,. For nonpublic entities! the
amendments are effectie prospectiely for
reporting periods beginning after 'ecember .6!
,-.8. *arly adoption is permitted.
"pdate ,-.80-.1.alance S(eet
(Topic 910) Clari!ying t(e Scope o!
Disclosures about :!!setting )ssets
and %iabilities
4'ownload5
@anuary ,-.8 An entity is re;uired to apply the amendments for
fiscal years beginning on or after @anuary .! ,-.8!
and interim periods within those annual periods.
An entity should proide the re;uired disclosures
retrospectiely for all comparatie periods
presented. The effectie date is the same as the
effectie date of "pdate ,-..0...
hi#ippine hi#ippine Financia# %eporting Standards
F
%S
&it#e
'ffecti(e
)ate
AF
?S
.
First0time Adoption of Ahilippine Financial ?eporting Standards -.E-.E-6

Amendments to AF?S . and AAS ,=: Cost of an $nestment in a
Subsidiary! @ointly Controlled *ntity or Associate
-.E-.E-<

Seere Dyperinflation and ?emoal of Fixed 'ate of First0Time
Adopters
-=E-.E..F
AF
?S
.
First0time Adoption of Ahilippine Financial ?eporting Standards -=E-.E-<
2re
ised
3
Amendments to AF?S .: Additional *xemptions for First0time Adopters -.E-.E.-
Amendments to AF?S .: &imited *xemption from Comparatie AF?S =
'isclosures for First0time Adopters
-=E-.E.-
AF
?S
,
Share Based Aayment -.E-.E-6
Amendments to AF?S ,: +esting Conditions and Cancellations -.E-.E-<
Amendments to AF?S ,: #roup Cash0settled Share0based Aayment
Transactions
-.E-.E.-
AF
?S
8
Business Combinations 4superseded by AF?S 8 reised5 -.E-.E-6
AF
?S
8
2re
ised
3
Business Combinations -=E-.E-<
AF
?S
/
$nsurance Contracts -.E-.E-6
Amendments to AAS 8< and AF?S /: Financial #uarantee Contracts -.E-.E-9
AF
?S
6
%on0current Assets Deld for Sale and 'iscontinued (perations -.E-.E-6
AF
?S
9
*xploration for and *aluation of )ineral ?esources -.E-.E-9
AF Financial $nstruments: 'isclosures -.E-.E-=
?S
=
Amendments to AF?S =: Transition -.E-.E-=
Amendments to AAS 8< and AF?S =: ?eclassification of Financial
Assets
-=E-.E->
Amendments to AAS 8< and AF?S =: ?eclassification of Financial
Assets 0 *ffectie 'ate and Transition
-=E-.E->
Amendments to AF?S =: $mproing 'isclosures about Financial
$nstruments
-.E-.E-<
&imited *xemption from Comparatie AF?S = -.E-.E.-
Financial $nstruments: 'isclosures -=E-.E..
AF
?S
>
(perating Segments -.E-.E-<
AF
?S
<
Financial $nstruments -.E-.E.8
AF
?S
.-
Consolidated Financial Statements -.E-.E.8F
AF
?S
..
@oint Arrangements -.E-.E.8F
AF
?S
.,
'isclosure of $nterests in (ther *ntities -.E-.E.8F
AF
?S
.8
Fair +alue )easurement -.E-.E.8F

hi#ippine Accounting Standards (AS)
A
S
&it#e
'ffecti(e
)ate
AA
S .
Aresentation of Financial Statements 4superseded by AAS . 2reised35 -.E-.E-6
Amendment to AAS .: Capital 'isclosures -.E-.E-=
AA
S .
2re
ised
3
Aresentation of Financial Statements -.E-.E-<

Amendments to AAS 8, and AAS .: Auttable Financial $nstruments
and (bligations Arising on &i;uidation
-.E-.E-<

Amendments to AAS .: Aresentation of $tems of (ther
Comprehensie $ncome
-=E-.E.,F
AA
S ,
$nentories -.E-.E-6
AA
S =
Cash Flow Statements -.E-.E-6
AA
S >
Accounting Aolicies! Changes in Accounting *stimates and *rrors -.E-.E-6
AA
S
.-
*ents after the Balance Sheet 'ate -.E-.E-6
AA
S
..
Construction Contracts -.E-.E-6
AA
S
.,
$ncome Taxes -.E-.E-6
'eferred Tax: ?ecoery of "nderlying Assets -=E-.E..F
AA
S
./
Segment ?eporting 4superseded by AF?S >5 -.E-.E-6
AA
S
.9
Aroperty! Alant and *;uipment -.E-.E-6
AA
S
.=
&eases -.E-.E-6
AA
S
.>
?eenue -.E-.E-6
AA
S
.<
*mployee Benefits -.E-.E-6

Amendments to AAS <: Actuarial #ains and &osses! #roup Alans and
'isclosures
-.E-.E-9
AA
S
.<
2am
end
ed3
*mployee Benefits -.E-.E.8F
AA
S
,-
Accounting for #oernment #rants and 'isclosure of #oernment
Assistance
-.E-.E-6
AA
S
,.
The *ffects of Changes in Foreign *xchange ?ates -.E-.E-6
Amendment: %et $nestment in a Foreign (peration -.E-.E-9
AA
S
Borrowing Costs -.E-.E-6
,8
AA
S
,8
2re
ised
3
Borrowing Costs -.E-.E-<
AA
S
,/
?elated Aarty 'isclosures -.E-.E-6
AA
S
,/
2re
ised
3
?elated Aarty 'isclosures -.E-.E..
AA
S
,9
Accounting and ?eporting by ?etirement Benefit Alans -.E-.E-6
AA
S
,=
Consolidated and Separate Financial Statements 4superseded by AAS
,= 2reised35
-.E-.E-6
AA
S
,=
2re
ised
3
Consolidated and Separate Financial Statements -=E-.E-<

Amendments to AF?S . and AAS ,=: Cost of $nestment in a
Subsidiary! @ointly Controlled *ntity or Associate
-.E-.E-<
AA
S
,=
2am
end
ed3
Separate Financial Statements -.E-.E.8F
AA
S
,>
$nestments in Associates -.E-.E-6
AA
S
,>
2am
end
ed3
$nestments in Associates and @oint +entures -.E-.E.8F
AA
S
,<
Financial ?eporting in Dyperinflationary *conomies -.E-.E-6
AA
S
8-
'isclosures in the Financial Statements of Banks and Similar
Financial $nstitutions 4superseded by AF?S =5
-.E-.E-6
AA
S
8.
$nterests in @oint +entures -.E-.E-6
AA
S
8,
Financial $nstruments: 'isclosures and Aresentation -.E-.E-6
Financial $nstruments: Aresentation -.E-.E-=

Amendments to AAS 8, and AAS .: Auttable Financial $nstruments
and (bligations Arising on &i;uidation
-.E-.E-<
Amendment to AAS 8,: Classification of ?ights $ssues -,E-.E.-
AA
S
88
*arnings per Share -.E-.E-6
AA
S
8/
$nterim Financial ?eporting -.E-.E-6
AA
S
$mpairment of Assets -.E-.E-6
89
AA
S
8=
Aroisions! Contingent &iabilities and Contingent Assets -.E-.E-6
AA
S
8>
$ntangible Assets -.E-.E-6
AA
S
8<
Financial $nstruments: ?*cognition and )easurement -.E-.E-6

Amendments to AAS 8<: Transition and $nitial ?ecognition of
Financial Assets and Financial &iabilities
-.E-.E-6

Amendments to AAS 8<: Cash Flow Dedge Accounting of Forecast
$ntragroup Transactions
-.E-.E-9
Amendments to AAS 8<: The Fair +alue (ption -.E-.E-9
Amendments to AAS 8< and AF?S /: Financial #uarantee Contracts -.E-.E-9

Amendments to AAS 8< and AF?S =: ?eclassification of Financial
Assets
-=E-.E->

Amendments to AAS 8< and AF?S =: ?eclassification of Financial
Assets 0 *ffectie 'ate and Transition
-=E-.E->

Amendments to Ahilippine $nterpretation $F?$C0< and AAS 8<:
*mbedded 'eriaties
-9E8-E-<
Amendment to AAS 8<: *ligible Dedged $tems -=E-.E-<
AA
S
/-
$nestment Aroperty
-.E-.E-6
AA
S
/.
Agriculture -.E-.E-6
AA
S
.-.
Financial ?eporting Standards for %on0publicly Accountable *ntities
4superseded by AF?S for S)*s5
-.E-.E-6
Amendment to AAS .-.: Change in *ffectie 'ate -.E-.E-6
Annua# *!pro(e!ents to F%Ss
'ffecti(e
)ate
*!pro(e!ents to F%Ss (appro(ed 200+)

Amendments to AAS .! AAS .9! AAS .<! AAS ,-! AAS ,8! AAS ,=!
AAS ,>! AAS ,<! AAS 8.! AAS 89! AAS 8>! AAS /-! AAS /.
-.E-.E-<
Amendments to AF?S 6 -=E-.E-<
*!pro(e!ents to F%Ss (appro(ed 200,)
Amendments to AF?S ,! AAS 8>! Ahilippine $nterpretation
$F?$C0<! Ahilippine $nterpretation $F?$C0.9
-=E-.E-<
Amendments to AF?S 6! AF?S >! AAS .! AAS =! AAS .=! AAS 89! AAS 8< -.E-.E.-
Amendment to AAS >! Appendix
*!pro(e!ents to F%Ss (appro(ed 2010)-
Amendments to AF?S 8! AAS .! Transition re;uirements for amendments to
AAS ,.! AAS ,> and AAS 8. made as a result of AAS ,= 2reised3
-=E-.E.-
Amendments to AF?S .! AF?S =! AAS 8/! Ahilippine $nterpretation $F?$C0.8 -.E-.E..
- For B.A/%C Appro(a#

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