Past issues Client Advisory Letter

10/01/19

Client Advisory Letter (November-December 2018)

Spirit of giving; Misplaced presumption; Negative outlook; Terrorist funding; Mixed marriage; Global economic growth expected to slow in 2019; Disclosure of the expected impact of IFRS/PFRS 16 Leases

01/04/18

Client Advisory Letter (March 2018)

Committee decides how to present interest revenue; Waiving a waiver; More control is tax-free; Full generosity is a must ;Taxing damages

28/09/16

Client Advisory Letter ( July 2016)

On 20 June 2016, the IASB issued an amendment to IFRS 2, ‘Share-based Payment’, addressing three classification and measurement issues. The amendment addresses the accounting for cashsettled, share-based payments and equity-settled awards that include a ‘net settlement’ feature in respect of withholding taxes.

01/02/16

Client Advisory Letter ( February 2016)

This series of articles will outline the new standards and interpretations under Philippine Financial Reporting Standards (PFRS) that will come into effect for 2016 year ends. Part one will cover Annual Improvements to PFRSs 2012-2014 Cycle.

01/04/15

Client Advisory Letter ( April 2015)

Why PAS 19? Philippine Accounting Standard (PAS) 19 applies to all types of employee benefits, although it is in the area of accounting for defined benefit pension plans that PAS 19 results in most complexity.