Briefs

Philippines issues IAS39 rules

– The Philippines' central bank, Bangko Sentral ng Philipinas (BSP), has issued guidelines for the adoption of financial reporting standards set by the International Accounting Standards (IAS) Board, including IAS 39, which deals with derivatives. The Philippine Financial Reporting Standards (PFRS) and Philippine Accounting Standards (PAS) will apply to annual financial statements starting from 2005. The guidelines follow a memorandum issued by the BSP in January

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