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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 003 Series of...

Description On December 15, 2020, the Securities and Exchange Commission (SEC) issued SEC Memorandum Circular No. 34, Series of 2020 (referred to herein after as “the Circular”) which provides reliefs to the real estate industry by deferring...

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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 001 Series of...

Auditors' Practice Guidance on SEC Memorandum Circular No. 32, Series of 2020 Description On November 17, 2020, the Securities and Exchange Commission (SEC) issued SEC Memorandum Circular No. 32, Series of 2020 (referred to herein after as “the...

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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 005 Series of...

ISA 540 (Revised) Implementation - Expected Credit Losses Illustrative Examples Description The International Auditing and Assurance Standards Board (IAASB), through its working group, has published ISA 540 (Revised) Implementation - Expected...

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Auditing and Assurance Standards Council (AASC)

Philippine Framework for Assurance Engagements

Description Philippine Framework for Assurance Engagements Date September 27, 2007 Download...

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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 003 Series of...

Description In response to auditing challenges and circumstances brought about by the COVID-19 pandemic, which continues to disrupt markets, businesses and organizations, the International Auditing and Assurance Standards Board (IAASB) has...

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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 004 Series of...

Description In response to auditing challenges and circumstances brought about by the COVID-19 pandemic, which continues to disrupt markets, businesses and organizations, the International Auditing and Assurance Standard Board (IAASB) has published...

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