Title
Adoption of ASC SFAS 19A Amendments by BOA
Law
Board Of Accountancy Prc No. 11, S. Of 2000
Decision Date
May 5, 2000
The Board of Accountancy adopts amendments to the Statement of Financial Accounting Standards No. 19, aligning it with the provisions of BSP Circular No. 161 and FASB Statement No. 115, to enhance the accounting practices for investments in debt and marketable equity securities of banks.

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