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Year-end Reminders on Debt Modifications, Impairment, Going Concern, CREATE Act, and Transfer Pricing
This Accounting Alert is issued to provide a reminder to companies on their assessment and accounting for debt modifications, impairment, going concern, CREATE Act, and transfer pricing.
Configuration or Customization Costs in a Cloud Computing Arrangement
This Accounting Alert is issued to circulate International Financial Reporting Standards (IFRS) Viewpoint on treatment and accounting configuration or customization costs in a cloud computing arrangement.
BIR Form 2316 of employees qualified for substituted filing shall still be accepted by the BIR even without employee signature
This Tax Alert is issued to inform all concerned taxpayers on the relaxed rules on the submission of Certificate of Compensation Payment/ Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316).
IASB provides transition option to insurers applying IFRS 17
This Accounting Alert is issued to summarize the amendments to IFRS 17, Insurance Contracts, issued by the IASB on December 9, 2021 to provide insurers with transition options in applying IFRS 17.
Supplemental Report to the Financial Reporting Package on Modified and Restructured Loans of BSP-Supervised Financial Institutions
This Accounting Alert is issued to circulate Bangko Sentral ng Pilipinas (BSP) Memorandum No. M-2022-001 dated January 11, 2022 on the submission of a supplemental report to the FRP by BSP-supervised financial institutions (BSFIs) to cover details of modified and restructured loans.