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SEC Notice on the Opening of SEC Express System and SEC Express Nationwide Submission

26 May 2020

This Accounting Alert is issued to circulate the notice issued by the Securities and Exchange Commission (SEC) on May 21, 2020 in relation to the opening of the SEC Express System and the SEC Express Nationwide Submission (SENS).

Insurance Commission Circular Letters: Regulatory Reliefs, Online Submission of Reports, and Deferral of IFRS 17 Implementation

22 May 2020

This Accounting Alert is issued to summarize recent circular letters (CLs) issued by the Insurance Commission (IC) from May 14 to May 18, 2020.

COVID-19 Accounting Implications for CFOs: Impairment of Intangible Assets and Goodwill

20 May 2020

This Accounting Alert is issued to provide insights on issues management should consider in assessing impairment, as well as some direction as to how best respond to them.

IASB Issues Narrow Scope Amendments to IFRS Standards

19 May 2020

This Accounting Alert is issued to circulate and summarize the collection of narrow scope amendments to IFRS Standards issued by the International Accounting Standards Board (IASB).

Procedures in the Filing of Audited Financial Statements and General Information Sheet after the Enhanced Community Quarantine

18 May 2020

This accounting alert provides guidelines to all entities registered with the Securities and Exchange Commission (SEC) in relation to the filing of their Annual Financial Statements (AFS) and General Information Sheet (GIS) after the enhanced community quarantine (ECQ).

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

14 May 2020

This Accounting Alert is issued to circulate the extended deadlines provided by the SEC for companies with fiscal year ended January 31 to April 30, 2020.

Understanding the Impact of COVID-19 on 2020 Deferred Tax Provisions

07 May 2020

This Accounting Alert is issued to help preparers of financial statements identify key areas of tax provision that could be affected by the impact of COVID-19.

IASB Proposes Relief for Rent Concessions During the COVID-19 Pandemic

29 Apr 2020

This Accounting Alert is issued to circulate and summarize the exposure draft published by the International Accounting Standards Board (IASB) which proposes for relief when accounting 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

17 Apr 2020

This accounting alert is issued to circulate SEC Notice dated April 16, 2020 on the extension of period to file and guidelines on submission of the General or Special Form of Financial Statements (GFFS or SFFS).

Reporting the Impact of COVID-19 to your Business

08 Apr 2020

This accounting alert is issued to highlight ten questions entities should be asked to ensure that financial statements not yet issued are presented fairly.