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Accounting Alerts
Accounting Alerts
- 2022
- 2021
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2020
2020
- Extension of Deadline for Submission of Forms/Notices
- Online and Manual Submission of Forms/Notices Pursuant to SEC MC 28-2020
- COVID-19 Accounting Implications for CFOs - Debt Modifications
- Discussion Paper 'Business Combination under Common Control'
- SEC Memorandum Circular No. 32 series of 2020
- SEC Memorandum Circular No. 31 series of 2020
- SEC Memorandum Circular No. 28 series of 2020
- Insights into PFRS 16 - Lease Incentives
- IASB issues Interest Rate Benchmark Reform Phase 2
- IFRIC 23 - Uncertainty Over Income Tax Treatments
- COVID-19 Going Concern Considerations
- Extension of Deadlines and Interim Procedures for the Submission of Printed/Hard Copies of Annual Reports
- 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
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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
- 2018 2018
- 2017
- 2016
- 2015
- 2014
- 2008
- 2007
- 2006
- 2005
Rules on Material Related Party Transactions for Publicly-listed Companies
This accounting alert discusses the rules on reporting material related party transactions and the guidelines in drafting policies covering such transactions, as provided by Memorandum Circular No. 10 issued by the Securities and Exchange Commission (SEC).
Insights into PFRS 16: Lease Payments
This Accounting Alert is issued to provide a discussion on how lease payments should be recognized in the measurement of the lease liability as introduced by PFRS 16.
GTI IFRS News Q1 2019
This Accounting Alert is issued to provide quarterly update on all things relating to International Financial Reporting Standards (IFRS). We'll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
Application Deferral of PIC Q&A 2018-H and 2018-14
This accounting alert discusses the application deferral of PIC Q&A 2018-12-H and 2018-14, as approved by the Securities and Exchange Commission (SEC) through Memorandum Circular No. 3, dated February 15, 2019.
Sustainability Reporting Guidelines for Publicly-Listed Companies
On 18 February 2019, the Securities and Exchange Commission (SEC) issued Memorandum Circular (MC) No. 4, Sustainability Reporting Guidelines for Publicly-Listed Companies (the Guidelines), to promote sustainability reporting and make it relevant for Philippine publicly-listed companies (PLCs).
Insights into PFRS 16: Sale and Leaseback Accounting
This Accounting Alert is issued to provide a discussion on the significant changes to sale and leaseback accounting as introduced by PFRS 16.
Insights into PFRS 16: Transition Choices
This Accounting Alert is issued to provide PFRS 16, Leases, transition choices that are available and discusses some of their practical implications.
Use of the New General Information Sheet (GIS) Form
On 14 January 2019, the Securities and Exchange Commission (SEC) posted a Notice on the use of the new GIS form. Effective 01 March 2019, the SEC will only accept the new GIS form which includes the beneficial ownership information. The new GIS form can be downloaded from the SEC website at the following link:
2019 Filing of Annual FS and GIS
This accounting alert provides reminders to all entities registered with the Securities and Exchange Commission (SEC or the Commission) in relation to the filing of their 2018 Annual Financial Statements (AFS) and General Information Sheet (GIS).
Navigating the Changes to IFRS 18
Every year the requirements of International Financial Reporting Standards (IFRS) change. New Standards, Interpretations and Amendments are published that will affect companies’ future financial reporting. This publication, Navigating the Changes to International Financial Reporting Standards, is designed to give Chief Financial Officers a high-level awareness of these recent changes to IFRS. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.