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Insights into PFRS 3: Definition of a Business

04 Nov 2019

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

04 Nov 2019

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

04 Nov 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.

Insurance Commission's Guidelines on Lease Accounting for Insurance and Reinsurance Companies

04 Nov 2019

This Accounting Alert is issued to circulate the requirements of the Insurance Commission (IC) in its Circular Letter No. 2019-70 in consideration of the regulated industries' request for clarification pertaining to PFRS 16, Leases.

IASB issues Interest Rate Benchmark Reform

03 Oct 2019

This Accounting Alert is issued to circulate the new amendments published by the International Accounting Standards Board (IASB) on Interest Rate Benchmark Reform in response to the ongoing reform of interest rate benchmarks around the world.

GTI IFRS News Q3 2019

17 Sep 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.

Insights into PFRS 16: Presentation and Disclosure

04 Sep 2019

This Accounting Alert is issued to provide a discussion on the required disclosures in relation to leasing activities under PFRS 16 and to provide illustrative examples on how these disclosures might be presented.

BOA Repealed Resolutions on FS Compilation Services

01 Aug 2019

This Accounting Alert provides information about the issuance by the Board of Accountancy (BOA) of Resolution No. 36-2019 which repeals previous BOA Resolutions relative to its requirements on the compilation services for the preparation of financial statements and the notes thereto.

GTI IFRS News Q2 2019

30 Jul 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.

Rules on Material Related Party Transactions for Publicly-listed Companies

10 May 2019

This accounting alert discusses the rules on reporting material related party transactions and the guidelines in drafting policies covering such transactions, as provided by Memorandum Circular No. 10 issued by the Securities and Exchange Commission (SEC).