- SEC Reporting
Revised PAS 19 (PAS 19R) Employee Benefits Technical Summary
The Revised Philippine Accounting Standards (PAS) 19, Employee Benefits (PAS 19R), has became effective or applicable for financial ...
SEC Memo Circular No. 12: Guidelines on the Disclosure of Transactions with Retirement Benefit Funds
Background Last year, we published about an exposure draft on Disclosure Guidelines on Retirement Benefit Funds. Recently, on January ...
Bootstrapping: A technique used in converting coupon rates to zero-coupon rates for PAS 19
I want to share something i learned about bootstrapping. I want you to be familiar of this concept as it can be applied in determining ...