Cooperative Amendments
(posted: 02-19-09) |
|
|
Filed Bicameral Report RA
9520
click
here
|
|
|
Salient Features Amended
Cooperative Code click
here
|
Cooperative PFRS FS_Proforma
(posted: 8-6-08) |
|
|
Disclosure of Financial Assets
click
here
|
|
|
Notes to Financial Statements 13-20
click
here |
|
|
Notes to Financial Statements 43-50
click
here |
|
|
Statements of Cash Flows click
here |
|
|
Statements of Financial Conditions click
here |
|
|
Notes to Financial Statements 1-12 click
here |
|
|
Notes to Financial Statements 21-42 click
here |
|
|
Statements of Changes in Equity click
here |
|
|
Statements of Operations click
here |
FRSC
News |
|
|
FRSC
Issues Invitation to Comment on Proposals for Fair Value
Measurement
(FRSC News|
Invitation to Comment)
|
| |
FRSC
Issues for Comment Proposal to Clarify Accounting for Prepayments
for Pension Plans
(FRSC News|
Invitation to Comment)
|
| |
FRSC
Adopts 2009 Improvements to IFRSs
(FRSC News)
|
| |
FRSC
Adopts Amendments that Clarify the Accounting for Embedded
Derivatives when Reclassifying financial Instruments
(FRSC News)
|
| |
FRSC
Issues for Comment Proposed Improvements to Derecognition
Requirements
(FRSC News)
|
| |
FRSC
Issues for Comment Proposed New Standard on Income Tax
(FRSC News)
|
| |
PIC
Q&A on Rate for Fair Value of Government Securities
Approved
(FRSC News)
|
| |
FRSC
Adopts Amendments Improving Disclosures about Financial
Instruments
(FRSC News)
|
| |
PIC
Q&A on Financial Statements Prepared on a Basis other
than Going Concern
(FRSC News)
|
| |
FRSC
Adopts Guidance on Transfers of Assets from Customers
(FRSC News)
|
| |
FRSC
Adopts Guidance on Distributions of Non-cash Assets to Owners
(FRSC News)
|
| |
FRSC
Adopts Revised Version of IFRS 1 with Improved Structure
(FRSC News)
|
| |
Two PIC Q&As Approved
(FRSC News)
|
| |
FRSC Issues for Comment
Proposed Amendments to Interpretations
(FRSC News
| Invitation to Comment)
|
| |
FRSC Adopts Clarification
on Effective Date of Reclassification Amendment for Financial
Assets
(FRSC News)
|
| |
FRSC Invites Comments on
Proposals on Disclosures on State-Controlled Entities
(FRSC News
| Invitation to Comment)
|
| |
FRSC Invites Comments on
Proposed Consolidation Standard
(FRSC News
| Invitation
to Comment)
|
| |
FRSC Invites Comment on
Proposed Amendments on Investments in Debt Instruments
(FRSC News
| Invitation to Comment)
|
| |
FRSC Invites Comments on
Proposed Amendments on Embedded Derivatives
(FRSC News
| Invitation to Comment)
|
| |
FRSC Adopts
Real Estate Interpretation
(FRSC News)
|
|
IASB Publishes
Educational Guidance on the Application of Fair Value Measurement
when Markets Become Inactive
(FRSC News)
|
|
FRSC Adopts Amendments on
Reclassification of Financial Assets
(FRSC News)
|
|
FRSC Issues for Comment
Proposed Improvements to Financial Instruments Disclosures
(FRSC News
| Invitation to Comment)
|
| |
FRSC Issues for Comment
Proposal For Additional Exemptions for First-time Adopters
(FRSC News
| Invitation to Comment)
|
|
FRSC Issues for Comment
Proposed Amendments to Discontinued Operations
(FRSC News
| Invitation to Comment)
|
|
FRSC Adopts Interpretation
on Hedges of a Net Investment in a Foreign Operation
(FRSC News) |
|
FRSC Adopts Additional Guidance on Eligible
Hedged Items
(FRSC News)
|
|
FRSC Issues for Comment Proposals for Annual
Improvements for 2008
(FRSC News | Invitation
to Comment)
|
|
FRSC Issues for Comment Proposed Amendments
to Earnings per Share
(FRSC News | Invitation
to Comment)
|
|
FRSC Adopts Amendments on Cost of an Investment
(FRSC
News)
|
|
FRSC Adopts Improvements to PFRSs
(FRSC
News)
|
|

FRSC Issues for Comment Exposure Draft on Conceptual Framework
(FRSC
News | Invitation
to Comment)
|
|

FRSC Adopts Revised IFRS 3 and IAS 27
(FRSC News)
|
|

FRSC Adopts Amendments on Puttable Financial Instruments
(FRSC News)
|
|

FRSC Adopts Amendments to Share-based Payment Standard
(FRSC News)
|
|

FRSC Issues for Comment IFRIC Draft Interpretation on Distributions
of Non-casg Assets to Owners
(FRSC News | Invitation
to Comment)
|
|

FRSC Issues for Comment IFRIC Draft Interpretation on Accounting
for Customer Contributions
(FRSC News | Invitation
to Comment)
|
|

FRSC Issues for Comment IASB Proposed Amendments to IFRS
1 and IAS 27
(FRSC News | Invitation
to Comment)
|
|

FRSC Issues for Comment IASB Proposed Amendments to IFRS
2 and IFRIC 11
(FRSC News | Invitation
to Comment)
|
|
PIC Q&A on Basis of Financial Statements Preparation
Revised
(FRSC News)
|
|
FRSC Provides Transitional Relief on Disclosure of Comparative
Information under PFRS 7
(FRSC News)
|
|
FRSC Adopts IASB Revised Standard on Presentation of Financial
Statements
(FRSC News)
|
| |

For more information please contact PICPA Secretariat at tel.
nos. 723-0691 to 93 or 726-9448 |