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Philippine Interpretations Committee Question and Answer 2020-03
This Accounting Alert is issued to circulate Philippine Interpretations Committee (PIC) Questions and Answer (Q&A) 2020-03 dated September 30, 2020 on the accounting treatment for the difference when the percentage of completion of a performance obligation is ahead of the buyer’s payment, in accordance with PFRS 15, Revenue from Contracts with Customers.
SEC Memorandum Circular No. 34 series of 2020
This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC/Commission) Memorandum Circular (MC) No. 34-2020 dated December 15, 2020 on the deferral of certain unresolved provisions of Philippine Interpretations Committee Question & Answer (PIC Q&A) No. 2018-12 and IFRS Interpretations Committee (IFRIC) Agenda Decision on Over Time Transfer of Constructed Goods for Real Estate Industry.
SEC Memorandum Circular No. 35 series of 2020
This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC/Commission) Memorandum Circulars (MC) No. 35-2020 dated December 28, 2020 on the financial reporting relief provided to Financing Companies (FC), Lending Companies (LC), and Microfinance-NGOs (MF-NGOs) in light of COVID-19 pandemic.
SEC Memorandum Circular No. 33 series of 2020
This Accounting Alert is issued to circulate the new circular by the Securities and Exchange Commission (SEC) on the amendments to the implementing rules and regulations of the Invesment Company Act, as amended, under SEC Memorandum Circular (MC) No. 33-2020.
Extension of Deadline for Submission of Forms/Notices
This Accounting Alert is issued to circulate the Securities and Exchange Commision (SEC) Notice dated December 28, 2020 on the extension of deadline for submission of forms and notices pursuant to SEC Memorandum Circular No. 28-2020.