Application of IFRS 9 in Light of the Coronavirus Uncertainty

01 Apr 2020

This accounting alert is issued to highlight the requirements within IFRS 9, Financial Instruments, that are relevant for companies considering how the pandemic affects their accounting for expected credit losses (ECL).

Guidelines for Filing of Reports through Electronic Mail with the SEC during ECQ Period

01 Apr 2020

This accounting alert circulates the guidelines that should be observed by companies submitting reports, applications, compliance, requests and other documents via email to the SEC.

COVID-19 Outbreak: Accounting Implications

01 Apr 2020

As COVID-19 becomes more widespread and with uncertainties it brings as to the extent of its impact to the business sector, it is important that management considers the accounting implications of the outbreak, including its impact on the preparation of the entity’s financial statements.

Tax Filing and Payment guidelines during the enhanced community quarantine period (updated as of April 1, 2020)

01 Apr 2020

This Tax Briefer is prepared to guide and assist taxpayers in their filing and payment of tax returns and other submissions to the BIR during the enhanced community quarantine (ECQ)/ state of national emergency period.

P&A メールマガジン2020年3月

31 Mar 2020

2019 年12 ⽉に期末(もしくは四半期末)を迎える企業における税務申告書提出期⽇の延⻑について、BIR より2020 年3 月19 日に公表されました(RMC No. 28-2020)。また、財務諸表の提出期⽇の延⻑について、SEC より2020 年3 月12 日に公表されました(SEC Memorandum Circular No,5)。