October 10, 2008
SEC NOTICE
Notice is hereby given that the Commission En Banc in its meeting of October 9, 2008, resolved to adopt the following standards and interpretations: aSCHcA
Standard/ | Title | Effectivity | Brief Description | |||
Interpretations | Date | |||||
| Improvements | 1/01/09 | The amendments are the result of | ||||
| to PFRSs | conclusions the International | |||||
| Accounting Standards Board | ||||||
| (IASB) reached on proposals made | ||||||
| in its annual improvement projects. | ||||||
| These are presented in two parts: | ||||||
| (1) those that involved accounting | ||||||
| changes for presentation, | ||||||
| recognition or measurement | ||||||
| purposes; and (2) those involving | ||||||
| terminology or editorial changes | ||||||
| with minimal effect on accounting. | ||||||
| Amendments | 1/01/09 | The amendments respond to | ||||
| on Cost of an | concerns that retrospectively | |||||
| Investment | determining cost and applying | |||||
| under PFRS 1 | ...
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