Insights into PFRS 8, Operating Segments - PFRS 8 Principles in Brief

26 Oct 2021

This Accounting Alert is issued to provide an overview of the requirements and scope of Philippine Financial Reporting Standards (PFRS) 8, Operating segments, and explain key steps in determining reportable segments.

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.

October 2021 Issue

15 Oct 2021

Click on the attachment to read the October 2021 issue of the Tax brief: a monthly publication about developments in Philippine taxation.

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.