- 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- BOA Repealed Resolutions on FS Compilation Services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
- IASB Defers the Effective Date of IAS 1 Amendments
- Guidelines on the Electronic Submission of the Annual Report and Audited Financial Statements to BSP
- Filing of Annual Reports During the Temporary Closure of the SEC Main Office until July 26, 2020
- Work Suspension at the SEC Main Office and Extension of Deadlines for Certain Corporations
- 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...
- 2018 2018
- 2017
- 2016
- 2015
- 2014
- 2008
- 2007
- 2006
- 2005
Guidelines on the Electronic Submission of the Annual Report and Audited Financial Statements to BSP
This Accounting Alert is issued to circulate the recent memorandum issued by the Bangko Sentral ng Pilipinas (BSP) relative to the submission of Annual Report (AR) and Audited Financial Statements (AFS) of banks by electronic means.
IASB Defers the Effective Date of IAS 1 Amendments
This Accounting Alert is issued to circulate the deferral of amendments to IAS 1 by the International Accounting Standards Board (IASB).
Filing of Annual Reports During the Temporary Closure of the SEC Main Office until July 26, 2020
This Accounting Alert is issued to circulate the recent notice issued by the SEC to announce adjusted deadlines and modes of filing accepted by the SEC until July 26, 2020.
Work Suspension at the SEC Main Office and Extension of Deadlines for Certain Corporations
This Accounting Alert is issued to circulate the recent notice issued by the SEC to announce the suspension of work and extension of deadlines for select corporations.
Adjustment of Deadlines for Submission of Annual Reports to the SEC and Other Announcements
This Accounting Alert is issued to circulate the recent notices issued by the SEC to adjust the deadlines for annual reports, announce the resumption of operations in the SEC Main Office, and the temporary closure of other SEC Extension Offices.
Amendments to IFRS 17 and IFRS 4
This Accounting Alert summarizes the amendments to IFRS 17 and IFRS 4 issued by the IASB to help companies implement the Standard.
Filing of Reports and Other Documents in SEC Main Office during Temporary Closure
This Accounting Alert is issued to circulate the SEC Notice dated July 29, 2020 which provides guidelines on the filing of reports and other documents in relation to the temporary closure of the SEC Main Offce.
Options for the Submission of Reports, Applications and Other Documents to the SEC During Community Quarantine
This Accounting Alert is issued to circulate the SEC Notice which lists down the different options for covered entities in the submission of reports, applications, requests, compliance and other documents to the SEC during the effectivity of all community quarantine imposed due to COVID-19.
COVID-19 Accounting Considerations for CFOs: Revenue Recognition
This Accounting Alert is issued to highlight key aspects of PFRS 15, Revenue from Contracts with Customers, that are expected to be particularly relevant during the COVID-19 pandemic.
COVID-19 Accounting Considerations for CFOs: Government Grants
This Accounting Alert is issued to provide guidance in determining the appropriate accounting treatment for government grants.