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About FAR.3301 The Environment of FAR
The document discusses the composition and roles of various organizations related to financial accounting and reporting standards in the Philippines, including: 1) The Professional Regulatory Board of Accountancy (BOA) regulates the accounting profession and is composed of a chairman and six members appointed by the President. 2) The Financial Reporting Standards Council (FRSC) establishes accounting standards and is composed of representatives from regulatory agencies and accounting organizations. 3) The Auditing and Assurance Standards Council (AASC) establishes auditing standards and is similarly composed of representatives from regulatory agencies and accounting organizations. 4) The Philippine Interpretations Committee (PIC) provides implementation guidance on accounting standards.
Detailed Information
| Author: | ['Jay Villalobos'] |
|---|---|
| Publication Year: | 2023 |
| Pages: | 4 |
| Language: | English |
| Format: | |
| Price: | FREE |
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