The managerial implications of the changes in PAS19R of employee benefits of publicly listed companies under the property industry in the Philippines

• Main Authors: Encarnacion, Jethro Valerie F., Lozanes, John Zigmund S., Teng, Tiffany Ann N.
• Format: text
• Language: English
• Published: Animo Repository 2014
• Subjects: Employee fringe benefits > Philippines; Real estate management > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/10538
• Institution: De La Salle University

The study focused on the changes of PAS 19R and the managerial implications that it brought about to companies that adopted the standard. The main problem addressed by the researchers was if there are managerial implications when the changes took effect and also a sub-problem to be addressed, whether or not there is a difference between responses of segmented companies. The researchers hope to provide information and guide to the management and accountants of the revisions made. The study aimed to shed some light on the managerial implications of PAS 19R. With this study, the researchers hope to help future companies that will implement the changes in the succeeding years. The results were derived from a scholarly survey that was given to obtain data from businesses with the management decisions to respond to the changes. Data was then be analyzed with simple averaging and t-test. The study's result showed that most of the changes in PAS19R have no managerial implication.