First-time adoption of IAS 39 impact on selected Philippine universal banks
The adoption of IAS 39 (Financial Instruments : Recognition and Measurement) in the Philippines for fiscal year ended 2005 was felt most strongly by the banking sector. As of December 31 of that year, Philippine banks reported aggregate financial assets and financial liabilities of P7.1 trillion tha...
| Publicat a: | Philippine Management Review Vol. 13 (2006), 81-100 |
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| Autor principal: | |
| Format: | Article |
| Idioma: | English |
| Publicat: |
2006
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