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Philippines

Violeta Calanog, Eduardo Roca and Violeta Vicente

Chapter 14 in Financial Reporting in the Pacific Asia Region, 1997, pp 365-380 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionHistorical BackgroundEconomic Developments in Post-WWII PeriodBusiness Enterprises and the Stock ExchangeAccounting DevelopmentsAccounting ProfessionCertified Public Accountant Registration RequirementsCPA OrganisationsInternational LinkagesAccounting StandardsStandard Setting ProcessOther Regulations Affecting Financial ReportingConformity with International Accounting StandardsInternational Accounting Standards and Corresponding Philippine Accounting StandardsIASs With No Corresponding Philippine StandardsSFASs With No Corresponding IASsConceptual FrameworkSummaryReferences

Date: 1997
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