Insights into PAS 36 - Value in use: Applying the Appropriate Discount Rate

30 Sep 2022

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 the governance of reporting entities understand the requirements set out in PAS 36 and revisit some areas where confusion has been seen in practice.

Insights into PAS 36 - Recognizing Impairment Losses

30 Sep 2022

This Accounting Alert is issued to provide an overview of Philippine Accounting Standard (PAS) 36, Impairment of Assets, to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in PAS 36 and revisit some areas where confusion has been seen in practice.

Insights into PAS 36 - Estimating Recoverable Amount

29 Sep 2022

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 the governance of reporting entities understand the requirements set out in PAS 36 and revisit some areas where confusion has been seen in practice.

Insights into PAS 36 - Value in use: Estimating Future Cash Inflows and Outflows

29 Sep 2022

This Accounting Alert is issued to provide an overview of Philippine Accounting Standard (PAS) 36, Impairment of Assets, to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in PAS 36 and revisit some areas where confusion has been seen in practice.

Filing and payment of BIR Forms 2550M, 2550Q and 2551Q, as well as submission of reportorial documents due on September 26, 2022, extended to September 27, 2022

27 Sep 2022

This Tax Alert is issued to inform all concerned taxpayers on the extension of filing and payment of returns, and submission of reportorial requirements due on September 26, 2022.