- Accounting Alerts
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2019
2019
- SEC Extends Deadline for Annual and Quarterly Reports for...
- Deferral of IFRIC Agenda Decision on Over Time Transfer of Constructed Goods (PAS 23) for Real Estate Industry
- Implementation of IFRS 17, Insurance Contracts
- Amendments to Regulations on Financial Audit of Banks and Non-Bank Financial Institutions
- Navigating the Changes to IFRS 2020
- SEC Memorandum Circular No. 2 - 2020 Filing of Annual Financial Statements and General Information Sheet
- IASB issues Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
- GTI IFRS News Q4 2019
- Insights into PFRS 3: Definition of a Business
- IASB issues Interest Rate Benchmark Reform
- Insights into PFRS 16: Presentation and Disclosure
- Insights into PFRS 16: Lease Payments
- Insurance Commission's Guidelines on Lease Accounting for Insurance and Reinsurance Companies
- GTI IFRS News Q1 2019
- Application Deferral of PIC Q&A 2018-H and 2018-14
- Sustainability Reporting Guidelines for Publicly-Listed Companies
- Insights into PFRS 16: Sale and Leaseback Accounting
- Insights into PFRS 16: Transition Choices
- Use of the New General Information Sheet (GIS) Form
- 2019 Filing of Annual FS and GIS
- Navigating the Changes to IFRS 18
- Insights into PFRS 3: Definition of a Business
- GTI IFRS News Q2 2019
- Rules on Material Related Party Transactions for Publicly-listed Companies
- BOA Repealed Resolutions on FS Compilation Services
- GTI IFRS News Q3 2019
- 2019
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2020
2020
- Adjustment of Deadlines for Submission of Annual Reports to the SEC and Other Announcements
- Amendments to IFRS 17 and IFRS 4
- Filing of Reports and Other Documents in SEC Main Office during Temporary Closure
- Options for the Submission of Reports, Applications and Other Documents to the SEC During Community Quarantine
- COVID-19 Accounting Considerations for CFOs: Revenue Recognition
- COVID-19 Accounting Considerations for CFOs: Government Grants
- IASB Amends IFRS 16 to Provide Relief for Lessees Accounting for Rent Concessions during the COVID-19 Pandemic
- COVID-19 Accounting for Lease Modifications
- SEC Notice on the Opening of SEC Express System and SEC Express Nationwide Submission
- Insurance Commission Circular Letters: Regulatory Reliefs, Online Submission of Reports, and Deferral of IFRS 17 Implementation
- COVID-19 Accounting Implications for CFOs: Impairment of Intangible Assets and Goodwill
- IASB Issues Narrow Scope Amendments to IFRS Standards
- Procedures in the Filing of Audited Financial Statements and General Information Sheet after the Enhanced Community Quarantine
- Extension of Deadline for the Submission of 2020 Annual and Quarterly Reports and AFS of Companies with Fiscal Year Ended January 31 to April 30, 2020
- Understanding the Impact of COVID-19 on 2020 Deferred Tax Provisions
- IASB Proposes Relief for Rent Concessions During the COVID-19 Pandemic
- Extension of Period to File the General or Special Form for Financial Statements and Guidelines on Submission by Electronic Mail
- Treatment of Net Unrealized Losses in the EFCDU/FCDU Book for Purposes of Determining Compliance with the EFCDU/FCDU Asset Cover Requirement
- Guidelines on Reclassification of Debt Securities Measured at Fair Value to the Amortized Cost Category for Prudential Reporting to the BSP
- Reporting the Impact of COVID-19 to your Business
- Guidelines on Filing SEC Form 17-LC and 17-C Report
- COVID-19: Financial Reporting and Disclosures
- Reduction in Reserve Requirements
- COVID-19 Outbreak: Accounting Implications
- Guidelines for Filing of Reports through Electronic Mail with the SEC during ECQ Period
- Application of IFRS 9 in Light of the Coronavirus Uncertainty
- [UPDATE] Regulatory Relief for Entities Regulated by the Insurance Commission
- Guidelines on Submission by Electronic Mail of Required Forms and Documents and Recognition of Electronic Signature
- Guidelines for the Filing of General Information Sheet (GIS) During the COVID-19 Outbreak and Enhanced Community Quarantine
- Additional Operational Relief for BSFIs Affected by Measures to Manage the Coronavirus Disease (COVID-19) Situation and its Health and Safety Risks
- Alternative Means of Filing Reports, Communications and Other Documents with the SEC
- SEC Relaxes the Requirements for Extension in the Filing of Annual Reports and/or Audited Financial Statements
- Guidelines Covering the Conduct of Business in the Insurance Commission During the Community Quarantine Period
- SEC Issues Guidelines on the Participation in Regular and Special Meetings through Remote Means of Communication
- Regulatory Relief for...
- SEC Extends Deadline for Annual and Quarterly Reports for Companies affected by Covid-19
- Guidelines on Preventative Measures Against...
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- 2005
SEC Extends Deadline for Annual and Quarterly Reports for...
This accounting alert circulates SEC's memorandum circular on the extension of the deadline to give corporations affected by the outbreak of the new coronavirus disease more time to submit their annual and quarterly reports.
Navigating the Changes to IFRS 2020
This accounting alert provides a summary of the changes to International Financial Reporting Standards (IFRS) that have been published between January 1, 2019 to December 31, 2019.
Amendments to Regulations on Financial Audit of Banks and Non-Bank Financial Institutions
This accounting alert provides a summary of Bangko Sentral ng Pilipinas (BSP) Circulars No. 1074 and 1075, which amends certain regulations concerning the financial audit of BSP-supervised financial institutions (BSFIs).
Implementation of IFRS 17, Insurance Contracts
This accounting alert provides an implementation guide in evaluating the impact of IFRS 17 to the financial statements to insurers.
Deferral of IFRIC Agenda Decision on Over Time Transfer of Constructed Goods (PAS 23) for Real Estate Industry
This accounting alert is issued to circulate Securities and Exchange Commission (SEC) Memorandum Circular No. 04-2020 which defers the implementation of the International Financial Reporting Interpretations Committee (IFRIC) agenda decision which clarify that borrowing costs on inventory for unsold units under construction are not capitalized.
IASB issues Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
This Accounting Alert is issued to circulate the new amendments published by the International Accounting Standards Board (IASB) on classification of liabilities as current or non-current.
SEC Memorandum Circular No. 2 - 2020 Filing of Annual Financial Statements and General Information Sheet
This accounting alert provides reminders to all entities registered with the Securities and Exchange Commission (SEC or the Commission) in relation to the filing of their 2019 Annual Financial Statements (AFS) and General Information Sheet (GIS).
Insights into PFRS 3: Definition of a Business
This Accounting Alert is issued to provide a summary of the amendments issued by the International Accounting Standards Board (IASB) on IFRS 3, Business Combinations, which clarify the definition of a business, with the objective of assisting entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition.
Insights into PFRS 3: Definition of a Business
This Accounting Alert is issued to provide a summary of the amendments issued by the International Accounting Standards Board (IASB) on IFRS 3, Business Combinations, which clarify the definition of a business, with the objective of assisting entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition.
GTI IFRS News Q4 2019
This Accounting Alert is issued to provide quarterly update on all things relating to International Financial Reporting Standards (IFRS). We'll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.