Accounting for leave credits: A deeper understanding of (PAS) 19 – Employee Benefits (CAL April 2015)
Why PAS 19? Philippine Accounting Standard (PAS) 19 applies to all types of employee benefits, although it is in the area of accounting for defined benefit pension plans that PAS 19 results in most complexity.
Culture works (Taxwise, 14 May 2015)
The sun feels closer to us in the summer. The life-giving sun brings about the summer splendor of the Philippines. It also sparks insights for this sequel to the article “Finding the core of an ethics program” I wrote under this column last year.
Tax Alert No. 27 (7 May 2015)
Clarifying provisions of RR No. 2-2015 on Submission of Copies of BIR Form Nos. 2307 and 2316