0
Sep
08
CRYPTO: Taxation on crypto-assets
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Previously: Accounting for non-monetary asset? and Valuation of crypto (in the context of IFRS 13).
Levies ...
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Aug
01
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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Jul
14
Accounting for crypto-assets: Philippine perspective
We previously published CRYPTO: Accounting for non-monetary asset? which detailedly discussed background of cryptographic assets and ...
0
Jul
14
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’ ...
0
Sep
25
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 ...
1
Sep
18
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 ...
0
Aug
07
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 ...
0
Jun
10
IFRS 15 Download and Learning Resources
Recently, the International Accounting Standards Board and the Financial Accounting Standards Board of US jointly issued a converged ...
0
Jun
09
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 ...
0
Dec
11
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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Sep
02
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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Jul
30
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 ...