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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.
This Accounting Alert is issued to give insights on the acquisition method under PFRS 3, Business Combinations.
Guidelines on the Electronic Submission of Requests for Investment Approval, Compliance with Security Deposit Requirements and Filing of Reportorial Requirements for IC-Regulated Entities
This Accounting Alert is issued to circulate Insurance Commission (IC) Circular Letter (CL) 2021-06 dated January 26, 2021 the guidelines on the electronic submission of requests for investment approval, compliance with security deposit requirements, and filing of reportorial requirements for IC-Regulated Entities
Amendments to the Guidelines on Reclassification of Debt Securities Measured at Fair Value to the Amortized Cost Category
This accounting alert is issued to circulate the amendments to the guidelines governing the reclassification of debt securities that are measured at fair value to the amortized cost category as part of the relief measures extended by the Bangko Sentral ng Pilipinas (BSP) in managing the financial impact of the corona virus disease 2019 (COVID-19) pandemic in accordance with BSP Memorandum No. M-2021-011 dated February 2, 2021.
This Accounting Alert is issued to circulate Philippine Interpretations Committee (PIC) Questions and Answers (Q&A) 2020-06 dated December 7, 2020 on accounting for payments between and among lessors and lessees in accordance with PFRS 16, Leases.