Jun 052017
 

The House of Representatives passed on third and final reading what it calls the “Tax Reform for Acceleration and Inclusion” (TRAIN) Act. Unless the Senate makes amendments, it may be only a matter of time before we finally see the proposed tax reform approved into law. Thus, aside from the initial excitement created by the lower personal income taxes, it may be prudent to check on other provisions of the proposed bill.

Jun 042017
 

In 1997, the International Accounting Standards Board’s predecessor first set up a steering committee to carry out initial work on what was then called the “Insurance project,” and nobody expected that it would take 20 years to publish the final result. With the issuance of the new insurance accounting standard called International Financial Reporting Standards (IFRS) 17, Insurance Contracts, the Board closes a long and eventful journey to define the basic objectives, accounting principles and reporting guidelines for insurance contracts. IFRS 17 was on May 18, and will become effective for annual reporting periods beginning on or after Jan. 1, 2021. Early application is permitted provided that IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers, are also applied.

Jun 012017
 

THE PPP CENTER has asked the National Economic and Development Authority (NEDA) to come up with guidelines for assessing the best mode to implement infrastructure projects after the government said it favors “hybrid” methods of financing projects instead of public-private partnerships (PPPs).