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CRYPTO: Taxation on crypto-assets

Advertisements Previously: Accounting for non-monetary asset? and Valuation of crypto (in the context of IFRS 13). Levies ...
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CRYPTO: Valuation of crypto (in the context of IFRS 13)

Updates on previous article (CRYPTO: Accounting for non-monetary asset?) Philippine Interpretations Committee (PIC) Q&A, February ...
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Accounting for crypto-assets: Philippine perspective

We previously published CRYPTO: Accounting for non-monetary asset? which detailedly discussed background of cryptographic assets and ...
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CRYPTO: Accounting for non-monetary asset?

Background As you may have already knew, crypto-assets first gained traction (with the name ‘Bitcoin’ a.k.a. the ‘digital’ ...
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IAS 16 & 38 Amendment – Revenue-based depreciation not appropriate

A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful ...
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Equity method of accounting in Separate Financial Statements now allowed

Doesn’t this sounds interesting? Equity method of accounting in the separate financial statements are now allowed which will ...
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Amendments to PAS 16 and PAS 41 for bearer plants

The requirement of the existing Philippine Accounting Standards (PAS)* 41 Agriculture, is to measure biological assets and agricultural ...
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IFRS 15 Download and Learning Resources

Recently, the International Accounting Standards Board and the Financial Accounting Standards Board of US jointly issued a converged ...
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IFRS 15 – Revenue from Contracts with Customers (final revenue standard)

International Financial Reporting Standards (IFRS) 15 specifies how and when an entity will recognize revenue as well as requiring ...
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International Integrated Reporting Framework Finally Released

Last September 2013, we brought to you our thoughts on the integrated reporting in our article “Integrated Reporting: The future ...
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Integrated Reporting: The future of corporate reporting

Financial reports, sustainability reports, annual reports – these are some amongst the wide variety of corporate reports being published ...
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PIC Q&A No. 2012-01: Pooling of interest method on common control business combination

PIC Q&A No. 2012-01: PFRS 3.2 – Application of the Pooling of Interests Method for Business Combinations of Entities under Common ...

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