Since 2014
Balance Sheet Disclosures: An IFRS/PFRS Compliance Report of Ten Publicly Listed Companies in the Food Industry
DLSU Business & Economics Review
View Archive Info| Field | Value | |
| Title |
Balance Sheet Disclosures: An IFRS/PFRS Compliance Report of Ten Publicly Listed Companies in the Food Industry
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| Creator |
Salendrez, Herminigilda E; Accountancy Department, De La Salle University-Manila
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| Subject |
Accounting
Balance sheet disclosures; Philippine Accounting Standards; Philippine Financial Reporting Standards |
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| Description |
From the beginning of January 2005, publicly traded companies in the Philippines have had to comply with the Philippine Accounting Standards (PAS) and the Philippine Financial Reporting Standards (PFRS) for their consolidated financial statements. It has been suggested that the new accounting standards will facilitate the process of international harmonization of financial statements. This study shows the outcome of the examination of ten publicly listed companies in the food industry's financial reporting practices as regards their compliance with the financial reporting requirement embodied in PAS/PFRS and Securities Regulation code Rule 68 and 68.1. Keywords: Balance sheet disclosures, Philippine Accounting Standards, Philippine Financial Reporting Standards
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| Publisher |
De La Salle University
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| Contributor |
—
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| Date |
2008-04-28
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| Type |
Peer-reviewed Article
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| Format |
application/pdf
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| Identifier |
http://www.philjol.info/philjol/index.php/BER/article/view/36
10.3860/ber.v17i1.36 |
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| Source |
DLSU Business & Economics Review; Vol 17, No 1 (2008); 55-71
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| Language |
en
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| Coverage |
Philippines
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