{"title":"Income Statement Disclosures: An International Financial Reporting Standard Compliance Report of Ten Selected Publicly Listed Corporations in the Manufacturing Industry","authors":"Rodiel C. Ferrer","doi":"10.3860/BER.V17I1.35","DOIUrl":"https://doi.org/10.3860/BER.V17I1.35","url":null,"abstract":"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.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Balance Sheet Disclosures: An IFRS/PFRS Compliance Report of Ten Publicly Listed Companies in the Food Industry","authors":"Herminigilda E Salendrez","doi":"10.3860/BER.V17I1.36","DOIUrl":"https://doi.org/10.3860/BER.V17I1.36","url":null,"abstract":"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.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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