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Securities and Exchange Commission Financial Disclosures Checklist

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Summary

This checklist summarizes the disclosures required by SRC Rules 68 and 68.1, current SFAS/IAS in effect as of January 1, 2004, except SFAS 19 and 19A, standards related to the banking industry. The checklist does not explain the other accounting requirements of the SFAS/IAS. In some instances, to simplify use of the checklist, disclosure requirements have been paraphrased, therefore if necessary, reference should be made to the standards themselves for full details.

Thumbnail image for This checklist summarizes the disclosures required by SRC Rules 68 and 68.1, current SFAS/IAS in effect as of January 1, 2004, except SFAS 19 and 19A, standards related to the banking industry. The checklist does not explain the other accounting requirements of the SFAS/IAS. In some instances, to simplify use of the checklist, disclosure requirements have been paraphrased, therefore if necessary, reference should be made to the standards themselves for full details.
Issuer

Philippines

Year

2004

Region

Asia

Issuer (type)

Securities and Exchange Commission (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Real Estate, Rental & Leasing
  • Professional, Scientific, & Technical Services
  • Construction
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 2: Zero Hunger
  • SDG 10: Reduced Inequality

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