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Insights into PFRS 3 - Specific recognition and measurement provisions

21 Nov 2022

This Accounting Alert is issued to provide an overview of Philippine Financial Reporting Standards (PFRS) 3, Business Combinations, to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in PFRS 3 and revisit some areas where confusion has been seen in practice.

Adoption of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards for General-Purpose Financial Statements and Renaming Financial Reporting Standards Council (FRSC) to Financial and Sustainability Reporting Standards Council (FSRSC)

21 Nov 2022

This Accounting Alert is issued to circulate Professional Regulatory Board of Accountancy Resolution No. 44 Series of 2022 (the Resolution) dated September 16, 2022.

Insights into PFRS 3 - Recognition Principle

18 Nov 2022

This Accounting Alert is issued to provide an overview of Philippine Financial Reporting Standards (PFRS) 3, Business Combinations, to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in PFRS 3 and revisit some areas where confusion has been seen in practice.

Insights into PFRS 3 - Identifiable Assets and Liabilities

18 Nov 2022

This Accounting Alert is issued to provide an overview of Philippine Financial Reporting Standards (PFRS) 3, Business Combinations, to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in PFRS 3 and revisit some areas where confusion has been seen in practice.

Minor Amendments to PFRS 16

16 Nov 2022

This Accounting Alert is issued to circulate minor amendments made by the International Accounting Standards Board (IASB) to PFRS 16, Leases, with respect to the requirements for sale and leaseback transactions.