SEC UPDATES

http://villacortaaccounting.com/index.php/sec-updates/
SEC Memo Circular 1
Series of 2018
Dated Jan. 10, 2018
Subject: Adoption of revised
auditing standards &
amendments to existing
accounting standards, and
interpretations.
A. Revised Auditing Standards
  1. PSA 800 – Special Consideration Audits of FS prepared in accordance w/ special purpose framework.
  2. PSA 805 – Special Consideration Audits of Single financial statement.
  3. PSA 810 – Engagement to report on summary FS
B. Amendments to Existing
Accounting Standards &
Interpretations.
  1. Transfer Investments Property ( Amendments to PSA 40)
  2. Philippine Interpretations IFIC-22, foreign currency transactions and advance considerations.
  3. Annual improvements to Philippine PFRSs 2014- 2016 Cycle.

 


 

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SEC MEMO 8

 


 

SEC Memorandum Circular No. 1 series of 2016 to all concerned corporations on the 2016 filing of Annual Financial Statements and General Information Sheet

SEC 1 2016-1 sec 1 2016-2 SEC 1 2016-3

 

 


 

 

SEC – Cover Sheet for Audited Financial Statements

SEC AFS FORMAT

 

 

 

 


 

 

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SEC MEMO CIR 15 s 2014

 

 


 

 

SEC MEMO CIR 16 s 2009

 


 

SEC MEMO CIR 13 s 2009

 

 

 

 

SEC 10 s 2013

 

 

 


 

 

SEC 7 S 2011

 

 


 

SEC 6 S 2012

 


 

SEC 6-1

 

 

SEC 6-2

 


 

SEC 4-1

SEC 4-2

 

SEC 4-4

 

SEC 4-3

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