Record Details

Income Statement Disclosures: An International Financial Reporting Standard Compliance Report of Ten Selected Publicly Listed Corporations in the Manufacturing Industry

DLSU Business & Economics Review

View Archive Info
 
 
Field Value
 
Title Income Statement Disclosures: An International Financial Reporting Standard Compliance Report of Ten Selected Publicly Listed Corporations in the Manufacturing Industry
 
Creator Ferrer, Rodiel C; Accountancy Department, De La Salle University-Manila
 
Subject Finance
Income statement disclosures; Philippine Accounting Standards; Philippine Financial Reporting Standards
 
Description This study focuses on compliance audit of ten selected publicly listed corporations in the manufacturing industry. It seeks to ensure that the submitted financial statements of a business entity are in accordance with applicable laws and regulations set forth in the Philippine Accounting Standards. The review's aim is to establish a recommendatory measure that may support the SEC and other bodies interested in promoting a more unified, synchronized financial report that may be easily understood; to facilitate evaluation; and to provide a uniform basis of financial reporting. As a supplement, it may be used as a tool to identify loopholes, differences, common pitfalls or omissions inadvertently exercised or encountered by business entities that submit reports peculiar to the manufacturing industry in general, and its area in particular. Keywords: Income statement disclosures, Philippine Accounting Standards, Philippine Financial Reporting Standards
 
Publisher De La Salle University
 
Contributor —
 
Date 2008-04-28
 
Type Peer-reviewed Article
—
 
Format application/pdf
 
Identifier http://www.philjol.info/philjol/index.php/BER/article/view/35
10.3860/ber.v17i1.35
 
Source DLSU Business & Economics Review; Vol 17, No 1 (2008); 41-54
 
Language en
 
Coverage Philippines
—
—