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Insights into PAS 36, Impairment of Assets - If and When to Undertake Impairment Review

08 Sep 2021

This Accounting Alert is issued to provide an overview of Philippine Accounting Standards (PAS) 36, Impairment of Assets, to assist preparers of financial statements and those charged with governance of reporting entities in understanding the requirements of PAS 36, and to revisit some areas where confusion has been seen in practice.

Insights into PAS 36, Impairment of Assets - Scope and Structure

06 Sep 2021

This Accounting Alert is issued to provide an overview of Philippine Accounting Standards (PAS) 36, Impairment of Assets, to assist preparers of financial statements and those charged with governance of reporting entities in understanding the requirements of PAS 36, and to revisit some areas where confusion has been seen in practice.

Insights into PAS 36 - Impairment of Assets

03 Sep 2021

This Accounting Alert is issued to provide an overview of Philippine Accounting Standards (PAS) 36, Impairment of Assets, to assist preparers of financial statements and those charged with governance of reporting entities in understanding the requirements of PAS 36, and to revisit some areas where confusion has been seen in practice.

Insights into PFRS 13 - Fair Value Measurement

26 Aug 2021

This Accounting Alert is issued to give insights on PFRS 13, Fair Value Measurement and to provide detailed commentary on various aspects of applying this standard from the perspective of a preparer working alongside a valuation expert.

Insights into PFRS 3 - Identifying the Acquisition Date

26 Aug 2021

This Accounting Alert is issued to give insights on how to identify the acquisition date of a business combination under PFRS 3, Business Combination.