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.