Financial Reporting Standard Council  
  Financial Reporting Standards Council
The Financial Reporting Standards Council (FRSC) issues its Standards in a series of pronouncements called Philippine Financial Reporting Standards (PFRSs). These consist of:

 
Prior to the issuances of PFRSs, Philippine accounting standards issued by the Accounting Standards Council, the predecessor of the FRSC, were referred to as Statements of Financial Accounting Standards or SFAS.