Income statement disclosures: An international financial reporting standard compliance report of ten selected publicly listed corporations in the manufacturing industry
This study focuses on compliance audit of ten selected publicly listed corporations in the manufacturing industry. It seeks to ensure that the submitted financial statements of a business entity are in accordance with applicable laws and regulations set forth in the Philippine Accounting Standards....
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| Format: | text |
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Animo Repository
2008
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| Online Access: | https://animorepository.dlsu.edu.ph/faculty_research/3500 https://animorepository.dlsu.edu.ph/context/faculty_research/article/4502/type/native/viewcontent/ber.v17i1.35 |
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| Institution: | De La Salle University |
| Summary: | This study focuses on compliance audit of ten selected publicly listed corporations in the manufacturing industry. It seeks to ensure that the submitted financial statements of a business entity are in accordance with applicable laws and regulations set forth in the Philippine Accounting Standards. The review's aim is to establish a recommendatory measure that may support the SEC and other bodies interested in promoting a more unified, synchronized financial report that may be easily understood; to facilitate evaluation; and to provide a uniform basis of financial reporting. As a supplement, it may be used as a tool to identify loopholes, differences, common pitfalls or omissions inadvertently exercised or encountered by business entities that submit reports peculiar to the manufacturing industry in general, and its area in particular. |
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