Αποτελέσματα Αναζήτησης
(1) Under SEC’s Notice of Implementation Guidelines on PFRS for SMEs dated February 9, 2010, micro entities have the option to use any of these bases of accounting in the preparation of their financial statements: (a) full PFRS, (b) PFRS for SMEs, or (c) another acceptable basis of accounting.
The Commission en Banc, in its meeting held on 06 January 2022, resolved to approve the updating of existing Financial Reporting Bulletins (FRBs) in view of the changes in the rules and regulations on financial reporting being implemented by the Commission, particularly, the
The Philippines has three financial reporting frameworks, namely the Philippine Financial Reporting Standards (PFRSs), the Philippine Financial Reporting Standard for Small and Medium-Sized Entities (PFRS for SMEs) and the Philippine Financial Reporting Standard for Small Entities (PFRS for SEs).
Guidance on Financial Reporting. Q&As on Philippine Financial Reporting Standards. June 2022. Table of Contents. Introduction ..................................................................................................................................... i.
28 Οκτ 2024 · Circular Letter 2022-14 | Adoption of Philippine Financial Reporting Standards (PFRS) 4 – Insurance Contracts. Circular Letter / 14 March 2022 . CL2022_14 Download. Related Posts . Circular Letter No. 2024-22 | Guidelines in the Renewal of Insurance Agent’s License Expiring on 31 December 2024 ...
Philippine Financial Reporting Standards (PFRSs) are currently fully converged with International Financial Reporting Standards (IFRSs) except for the deferral of IFRIC 15 Agreements for the Construction of Real Estate. Unaccompanied IFRSs may be downloaded from the IASB website free of charge.
12 Φεβ 2024 · SEC MC No. 2024-01. Download PDF [1452 kb] The Securities and Exchange Commission (SEC), in its meeting held on January 25, 2024, through the issuance of SEC MC No. 2024-01 approved the adoption of the following PFRSs and PIC Q&As as part of the SEC's rules and regulations on financial reporting.