CFAS (Lecture Vid #9) - PFRS 1, 2, & 3
This is an undergrad discussion of the following topics: First-Time Adoption of Philippine Financial Reporting Standards (PFRS1) Share-based Payment (PFRS2) Business Combinations (PFRS3) This is for the subject Conceptual Framework & Accounting Standards of the 1st Year Students of the BS in Accountancy Program of the Western Mindanao State University. This is tailored for the purpose of being a substitute of online live class discussion through a video conference considering the fact that not everyone has a stable and/or fast internet connection. Learn from this video at your own accord. Please stay safe at this time of need. Reference Materials: Millan, Z. B. (n.d.). Conceptual Framework & Accounting Standards (2020 ed.). Baguio City, Philippines: BANDOLIN ENTERPRISE.

CFAS (Lecture Vid #10) - PFRS 5, 6, 7, 8, & 9 (and PAS 32)

CFAS (Lecture Vid #11) - PFRS 10, 11, 12, 13, & 14

FINAL CFAS (Lecture Vid #12) - PFRS 15, 16, & 17

FAR. Share-Based Payments_Part 1 I Equity-Settled I Recorded Synchro Session I 5.4.22

PFRS 3: Business Combinations - Sycip Gorres Velayo & Co.

CFAS (Lecture Vid #8) - PAS 37, PAS 38, PAS 40, & PAS 41

CFAS (Lecture Vid #3) - PAS 1, PAS 2, & PAS 7

IFRS 2 Share-based Payment summary - applies in 2026

CFAS (Lecture Vid #7) - PAS 33, PAS 34, & PAS 36

CFAS (Lecture Vid #4) - PAS 8, PAS 10, PAS 12, & PAS 16

FAR. First Time Adoption of PFRS - Part 1 (Ref Book: Valix)

House Tour Part 2 by Alex Gonzaga

From Young Founder to Millionaire: Building a Tech Company at 24

Leases (Book of Lessee) by Prof. Raymund Francis Escala, CPA, MBA

CFAS (Lecture Vid #2) - Conceptual Framework for Financial Reporting

Share based Payment Part 1 (Equity Settled)

CFAS (Lecture Vid #5) - PAS 19, PAS 20, PAS 21, PAS 23, PAS 24, & PAS 26
![[CFAS] Lecture 03 - Conceptual Framework for Financial Reporting [Part 3]](https://i.ytimg.com/vi/SJLMk6XOYzY/hqdefault.jpg?sqp=-oaymwEjCNACELwBSFryq4qpAxUIARUAAAAAGAElAADIQj0AgKJDeAE=&rs=AOn4CLCKJoRd8lXVkcFZ_b58WJ9Qs3S2gA)
[CFAS] Lecture 03 - Conceptual Framework for Financial Reporting [Part 3]

