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Insights into PAS 36, Impairment of Assets - Identifying Cash-Generating Unit

19 Oct 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 - Allocating Goodwill to Cash-Generating Unit

18 Oct 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 - Allocating Assets to Cash-Generating Unit

14 Oct 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.

SEC MC No. 8-2021, Amendments to Transitory Provisions of Pronouncements on the Implementation of PFRS 15 by Real Estate Companies

21 Sep 2021

This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC/Commission) Memorandum Circulars (MC) No. 8-2021 dated July 8, 2021 on the amendment to SEC MC No. 14-2018, SEC MC No. 3-2019, SEC MC No. 4-2020, and SEC MC No. 34-2021 to clarify transitory provision.

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.