PFRS for Small Entities 4 (SDL)
For CPAs (PHP 170)
PRC Rules, Time Zone and Other Reminders
Steps for Online Submission of Self-Directed Learning CPD Training Certificates to the PRC-CPDAS
Introduction to PFRS for SE
Program of Activities, Description, and Learning Objectives
Learning Outcomes
Course Outline
Pretest
Short-term Employee Benefits and Accumulating Compensated Absences
Non-accumulating Compensated Absences and Post-employment Benefits
Other Long-term Employee Benefits and Termination Benefits
Deferred Income Taxes Method
Deferred Tax Asset and Liability
Tax Basis
Temporary Differences
Measurement of Deferred Tax Assets and Liabilities
Offsetting Current Tax Assets and Liabilities
Biological Assets
Whether you're an accountant, auditor, bookkeeper, consultant, or finance professional; an educator or student; an investor or lender; or a business owner, manager, or regulator, this course is designed to guide you through the complexities of financial reporting for small entities.