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Guidelines on the use of eAmend Portal

21 Feb 2024

Section 13 of the Revised Corporation Code (RCC) provides that the articles of incorporation and other applications for amendments thereto may be filed in the form of an electronic document in accordance with its rules and regulations as supported by Section 180 where the Securities and Exchange Commission (SEC) is directed to develop and implement an electronic filing and monitoring system.

Discount Rates for Life and Non-Life Insurance Policy Reserves and Reserves for Long-Term Contracts of HMOs as of December 31, 2023

12 Feb 2024

This Accounting Alert is issued to circulate Insurance Commission (IC) Circular Letter No. 2024-02 dated January 17, 2024.

Adoption of Philippine Financial Reporting Standards (PFRSs) and Philippine Interpretations Committee Questions and Answers (PIC Q&As)

12 Feb 2024

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.

Navigating the Changes to International Financial Reporting Standards 2024 Edition

07 Feb 2024

This Accounting Alert is issued to circulate Grant Thornton's Navigating the Changes to International Financial Reporting Standards 2024 Edition, a publication designed to give preparers and reviewers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

Filing of Annual Financial Statements and General Information Sheet

07 Feb 2024

The Securities and Exchange Commission (SEC), in its Memorandum Circular (MC) No. 02, series of 2024 has set the deadlines for the filing and submission of the 2023 audited financial statements (AFS) and general information sheet of corporations through the Electronic Filing and Submission Tool (eFAST).