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The Philippine economy comprises SMEs accounted at 99.15% in the recent ASEAN study. Corollary, CPA practitioners are comprised by Small & Medium-sized Practitioners (SMPs) while most of those in commerce & industry are employed in SMEs hence, the need to have a clear grasp of financial statements presentation under PFRS for SMEs.
This program discusses the 'how' and the 'why' in preparing and disclosing financial statements under the mentioned financial reporting framework.
