Registration
Financial Statement Presentation and Disclosure under PFRS for SMEs
MARK CHITO FAJICULAY
Line items presented in the face of financial statements
a. Recognition
b. Initial & Subsequent Measurement
Disclosure requirements of line items in the notes to financial statements
a. Accounting policies
b. Management estimates
c Financial disclosures
Lunch Break
Financial Statements Presentation & Disclosures under PFRS for SMEs
MARK CHITO FAJICULAY
Disclosure requirements in the notes (continuation)
Common SEC Findings
Evolving practices in the financial statements presentation for SMEs