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COVID-19 Hedge Accounting Insights

02 Mar 2021

This Accounting Alert is issued to provide insights on accounting considerations on hedge accounting and highly probable cash flows, as affected by the COVID-19 pandemic.

Reportorial requirements on the exemption from DST for qualified loans pursuant to Bayanihan to Recover as One Act (RA 11494)

02 Mar 2021

This Tax Alert is issued to inform all concerned taxpayers on the prescribed reportorial requirements to be submitted by covered institutions’ DST exemption of loan term extensions and credit restructuring pursuant to relief for loans falling due on or before December 31, 2020 under Bayanihan to Recover as One Act (Republic Act No. 11494) or the Bayanihan II.

Financial Institutions Strategic Transfer (FIST) Act

26 Feb 2021

This Tax Alert is issued to inform all concerned on the relevant tax provisions of Financial Institutions Strategic Transfer (FIST) Act (Republic Act No. 11253).

Navigating the Changes to International Financial Reporting Standards

18 Feb 2021

This Accounting Alert is issued to preparers of International Financial Reporting Standards (IFRS) financial statements to provide a high-level awareness of recent changes to IFRS. The publication covers both new standards and interpretations that have been issued and amendments made to existing ones.

Insights to PFRS 3, Business Combinations

15 Feb 2021

This Accounting Alert is issued to give insights on the acquisition method under PFRS 3, Business Combinations.