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Philippines - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing (Английский)

Historically, accounting and auditing in the Philippines has been heavily influenced by practices of the United States. More recently, efforts have been made to adapt International Accounting Standards and International Standards on Auditing to national circumstances. However, there are gaps between the current international standards and the applicable Philippine standards, and in compliance of Philippine standards. Established in 1929, the Philippine...
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