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Income Statement Disclosures: An International Financial Reporting Standard Compliance Report of Ten Selected Publicly Listed Corporations in the Manufacturing Industry 损益表披露:十家选定的制造业上市公司遵守国际财务报告准则的报告
Q3 Economics, Econometrics and Finance Pub Date : 2008-04-28 DOI: 10.3860/BER.V17I1.35
Rodiel C. Ferrer
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.
本研究的重点是选定的10家制造业上市公司的合规审计。它力求确保企业实体提交的财务报表符合菲律宾会计准则中规定的适用法律和法规。该审查的目的是建立一项建议措施,以支持SEC和其他有兴趣促进更统一、同步、易于理解的财务报告的机构;便于评价;并提供统一的财务报告依据。作为补充,它可以作为一种工具,用于识别一般制造业,特别是其领域特有的业务实体提交报告时无意中行使或遇到的漏洞、差异、常见陷阱或遗漏。
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引用次数: 2
Balance Sheet Disclosures: An IFRS/PFRS Compliance Report of Ten Publicly Listed Companies in the Food Industry 资产负债表披露:食品行业10家上市公司的IFRS/PFRS合规报告
Q3 Economics, Econometrics and Finance Pub Date : 2008-04-28 DOI: 10.3860/BER.V17I1.36
Herminigilda E Salendrez
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.
从2005年1月初开始,菲律宾的上市公司必须遵守菲律宾会计准则(PAS)和菲律宾财务报告准则(PFRS)的合并财务报表。有人建议,新的会计准则将促进财务报表的国际统一进程。本研究显示了对食品行业的10家上市公司的财务报告实践的审查结果,即他们对PAS/PFRS和证券监管代码规则68和68.1中体现的财务报告要求的遵守情况。
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引用次数: 2
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DLSU Business and Economics Review
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