
The Auditing and Assurance Standards Council (AASC) has approved on May 21, 2019 the adoption of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, and, Conforming and Consequential...
Read More ›The Auditing and Assurance Standards Council (AASC) has approved on May 28, 2018 the adoption of International Standard on Auditing 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements, Including Related...
Read More ›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...
Read More ›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...
Read More ›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...
Read More ›Description Philippine Framework for Assurance Engagements Date September 27, 2007 Download...
Read More ›