This illustrative set of financial statements is intended for general reference only. They are not a substitute for reading the standards and interpretations themselves or for professional judgment as to fairness of presentation. They do not cover all possible disclosures that PFRS requires, nor do they take into account any specific legal framework. Further specific information may be required in order to ensure fair presentation under PFRS. We recommend that readers refer to our PFRS Disclosure and Content Checklist as well as our Securities and Exchange Commission (SEC and Bureau of Internal Revenue (BIR) Disclosure Checklists.
Assurance Partner, Ethics and Business Conduct Leader, PwC Philippines
Tel: +63 (2) 8459 3063
Carlos Federico C. de Guzman
Assurance Partner, PwC Philippines
Tel: +63 (2) 8845 2728