Summary of Findings on 2006 AFS (PDF) (Posted 24 April 2008)

Amendment to Philippine Financial Reporting Standard (PFRS) No. 7

Adopted and Effective IFRSs Applicable to all Corporations - Except Pre-need Companies and Non-publicly Accountable Entities (NPAEs)

Accounting Standards Applicable for Non-Publicly Accountable Entities (NPAEs)

Accepted Accounting Principles for Pre-Need Companies and Revised Pre-Need Uniform Chart of Accounts (PNUCA)

Philippine Accounting Standard 101(Financial Reporting Standards for Non-publicly Accountable Entities)

Transitional and Implementation Issues on IFRS

Questions and Answers on IFRS (Issued by the Philippine Interpretations Committee)

• Accounting for Government Loans with Low Interest Rates (PDF) (Posted 18 September 2007)

• Basis of preparation of Financial Statements if an entity has not applied PFRSs in full (PDF) (Posted 18 September 2007)

• Revenue recognition for sales of property units under pre-completion contracts (PDF) (Posted 18 September 2007)

• Clarification of criteria for exemption from presenting consolidated financial statements (PDF) (Posted 18 September 2007)

• Valuation of bank Real and Other Properties Acquired (ROPA) (PDF) (Posted 18 September 2007)

• Application of criteria for a qualifying NPAE (PDF) (Posted 18 September 2007)

Summary of Findings on the 2005 Audited Financial Statements