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The Evolution Of Financial Accounting Standards In The ...

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The Evolution Of Financial Accounting Standards In The ...

The Philippine Financial Reporting Standards (PFRS)/Philippine Accounting Standards (PAS) are the new set of Generally Accepted Accounting Principles (GAAP) issued by the Accounting Standards Council (ASC) to govern the preparation of financial statements (Table 1).

http://www.gcbe.us/8th_GCBE/data/Consolacion%20L.%20Fajardo.doc

Date added: August 13, 2011 - Views: 128

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Annex A - Philippine Government Accounting Standards (PGAS)

PHILIPPINE GOVERNMENT ACCOUNTING STANDARDS (PGAS) FINANCIAL STATEMENTS. Financial statements of a government agency shall consist of: Balance Sheet – presents the financial position of a government agency as of a given date.

http://www.coa.gov.ph/phocadownload/userupload/Issuances/Resolutions/Reso2006/R2006-006_AnnexA.doc

Date added: August 8, 2014 - Views: 1

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ACTUARIAL SOCIETY OF THE PHILIPPINES

PRACTICE GUIDE ON REPORTING UNDER. PHILIPPINE ACCOUNTING STANDARD NO. 19 (PAS 19) EFFECTIVE 4 March 2008. Background. The Accounting Standards Council has prescribed the use of Philippine Accounting Standard No. 19 in accounting for the costs of providing retirement benefits for employees of an ...

http://asponline.yagting.com/frontpage/download_file.asp?docid=2

Date added: October 10, 2011 - Views: 11

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Alliance Tuna International, Inc

International / Philippine Accounting Standards No. 19 (IAS / PAS 19) Philippine Financial Reporting Standards for SMEs (PFRS for SMEs) ...

http://actuarialex.com/download_file.asp?docid=15

Date added: May 2, 2013 - Views: 2

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Notes to Financial Statements - Social Insurance Fund

The accompanying financial statements for the Social Insurance Fund (SIF) have been prepared in accordance with the Philippine Accounting Standards (PAS)/Philippine Financial Reporting Standards (PFRS) ...

http://www.gsis.gov.ph/downloads/financials/GSIS-SIF-Notes_to_FS-2008.doc

Date added: June 4, 2013 - Views: 15

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PAASCU EXHIBITS: Department Undergraduate Catalogue Outline

ACTBAS1 Introductory Accounting for Service Enterprise 3 units This introductory course is designed to develop a basic understanding of the conceptual framework underlying the measurement and communication of financial data. ... (PAS) and the Philippine Financial Reporting Standards ...

http://www.dlsu.edu.ph/offices/iaa/downloads/UG-Catalog-Outline.doc

Date added: May 13, 2013 - Views: 6

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Annex A - The Philippine Public Sector Auditing and Assurance ...

The Philippine Public Sector Auditing AND ASSURANCE . Standards FRAMEWORK. The conduct of government audit shall conform to the auditing standards comprised of the following:

http://www.coa.gov.ph/phocadownload/userupload/Issuances/Resolutions/Reso2007/R2007-001_AnnexA.doc

Date added: April 18, 2014 - Views: 1

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Notes to Financial Statements - Social Insurance Fund

The accompanying financial statements for the Social Insurance Fund have been prepared in accordance with Philippine Financial Reporting Standards (PFRS)/ Philippine Accounting Standards (PAS), where applicable.

http://www.gsis.gov.ph/downloads/financials/GSIS-SIF-Notes_to_FS-2006.doc

Date added: May 27, 2013 - Views: 12

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COLLEGE OF BUSINESS

A large part of the course covers Philippine Government Accounting Standards (PGAS) and the New Government Accounting System (NGAS) prescribed by the Commission on Audit. Prerequisite: Advanced Financial Accounting and Reporting I.

http://www.aup.edu.ph/aolis/vpaa_bulletin_undergrad/22.%20%20Chapter%208%20-%20COB%20-%20Accountancy.doc

Date added: August 1, 2013 - Views: 27

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Notes to Financial Statements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES. Accounting System. Starting March 31, 2005, ... 2009 in accordance with paragraphs 23 and 29 of Philippine Accounting Standards (PAS) 21 - The Effects of Changes in Foreign Exchange Rates, ...

http://www.nea.gov.ph/index.php/about-us/neaaar-2009?download=681%3A04-nea09_notes_to_fs.doc

Date added: September 2, 2014 - Views: 1

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Notes to Financial Statements

The financial statements are presented in Philippine pesos, ... 2011 in accordance with paragraphs 23 and 29 of Philippine Accounting Standards (PAS) 21 – The Effects of Changes in Foreign Exchange Rates, except for USAID Loan Nos. 492-H-028, 492-T-034, 492-T-036,and 492-T-043, ...

http://www.nea.gov.ph/index.php/about-us/neaaar-2011?download=692%3A04-nea2011_notes_to_fs.doc

Date added: September 2, 2014 - Views: 1

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FAR EASTERN UNIVERSITY - acfeu

FAR EASTERN UNIVERSITY. Manila. Institute of Accounts, Business and Finance. COURSE SYLLABUS. Course Code : FIN ACT 1 Course Title : Financial Accounting and Reporting, Part I

http://acfeu.files.wordpress.com/2011/03/fin_act_1_financial_accounting_and_reporting_part_1_revised.doc

Date added: May 2, 2013 - Views: 59

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INTERNATIONAL FINANCIAL REPORTING STANDARDS

By Stuart H. Deming * In legal and business circles, among the significant developments for which 2005 will be known is the onset of the widespread use of international accounting standards.

http://apps.americanbar.org/intlaw/calendar/spring2006/papers/FRI215330DEMING_424.doc

Date added: March 4, 2012 - Views: 28

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SECTION 3 - DEFINITION OF TERMS - Disini & Disini Law Office

A. Philippine Securities and Exchange Commission. ... as required by other Statements of Financial Accounting Standards, is recognized directly in ... all Income Statements shall be prepared in accordance with the generally accepted accounting principles [See definition in paragraph 1(b)(v) ...

http://www.disini.ph/downloads/RULE68.DOC

Date added: September 7, 2011 - Views: 50

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Standards of Professional Practice (SPP) - Reconstituted ...

Standards of Professional Practice ... a natural person under Philippine law and jurisprudence with a valid certificate of registration and a valid professional ... This cost-based method of compensation is applicable only to non-creative work such as accounting, secretarial ...

http://www.architectureboard.ph/uploads/1280328107-2010%20SPP%20for%20RLAs.doc

Date added: October 23, 2011 - Views: 68

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Overview

Accounting Alert. SEC Released Amended SRC Rule 68. 17 . February 2012. This Accounting Alert aims to provide summary of the significant changes made in the Amended Securities Regulation Code (SRC) Rule 68 issued by the Philippine Securities and Exchange Commission (the SEC or the Commission ...

http://www.punongbayan-araullo.com/pnawebsite/pnahome.nsf/8BE2663CFBA7CC9C482579A7002714C3/$file/Accounting%20Alert%20SEC%20Amended%20SRC%20Rule%2068.docx

Date added: May 8, 2012 - Views: 14

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THE INVENTORY MANAGEMENT OF SELECTED BISCUIT MANUFACTURERS IN ...

As described in Philippine Accounting Standards (PAS) / International Accounting Standards (IAS) 2, paragraph 6, inventories are assets of an enterprise, which are: Held for sale in the ordinary course of business; In the process of production for such sales; or.

http://xa.yimg.com/kq/groups/68161766/245334642/name/The

Date added: May 6, 2013 - Views: 35

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Accreditation in the Philippines: A Case Study

Until about thirty years ago the Philippines boasted a well-established higher education system that provided ... is just 31% and for accounting graduates taking the Certified Public ... Raising the Standards of Excellence in Philippine Education,” Golden Jubilee Programme, 1957 ...

http://victorordonez.com/downloads/read-victor/Phil_Accreditation_rev_7dn.doc

Date added: January 28, 2012 - Views: 52

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DOT Organizational Chart

organizational chart. secretary. undersecretary for. security and political affairs. ... standards. development. division. office of. tourism. standards. accreditation div. reg. v. ... philippine . tourism. authority. legislative liasion office. undersecretary. for. sports and wellness.

http://www.tourism.gov.ph/Downloadable%20Files/orgchart_DOT_06262009.doc

Date added: November 22, 2011 - Views: 27

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We are Poor Farmers - California State University, East Bay

The dissertation defense covered in-depth comparison of accounting practices in the Philippine and in the United States. California State University (Hayward) East ... P. I., member of the International Accounting Standards Board of London, England through the Philippine Institute of CPAs in ...

http://www20.csueastbay.edu/directory/profiles/puad/mbvResProfMPACSUEB23April2013.doc

Date added: July 2, 2013 - Views: 8

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The Evolution of NGO Accountability and its Implications on ...

Philippine NGOs have been at the cutting edge of NGO self-regulation. ... in terms of ethical standards of behavior, ... they received. Avina (1993, quoted in Edwards, 1998) makes a distinction between short-term functional accountability (accounting for resources, ...

http://www.un-ngls.org/IMG/doc/Philippines-Evolution_of_NGO_Accountability_Implications.doc

Date added: August 27, 2011 - Views: 38

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TRAINING REGULATIONS FOR - TESDA

Philippine Occupational Safety and Health Standards. ... non-guest contact departments such as Accounting/Finance. PROPERTY STANDARDS - based according to the hotel, ... Hotel Software Consultant OIC Front Office . Micros ...

http://www.tesda.gov.ph/inc/files/TR%20FRONT%20OFFICE%20SERVICES%20NC%20II.doc

Date added: October 11, 2011 - Views: 157

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[Click here and type title]

There are new and revised Philippine Financial Reporting Standards ... PAS 1 Presentation of Financial Statements PAS 8 Accounting Policies, ... please download the registration form found in the ”Events and Seminars” section of P & A’s website at http://www.punongbayan-araullo.com.

http://www.punongbayan-araullo.com/pnawebsite/pnagtoutsourcinghome.nsf/02A074D6DECEB3E7482571DC0025552A/$file/Seminar%20Flyer%20[2006].doc

Date added: August 21, 2013 - Views: 2

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Republic of the Philippines

In compliance with Section 2, Article IX-D of the Philippine Constitution and pertinent sections of Presidential Decree No. 1445, ... rules and regulations and in conformity with generally accepted state accounting principles. ...

http://www.negros-occ.gov.ph/wp-content/uploads/annual-audit-report/2010/2010-aar-negros-occidental-part01.doc

Date added: January 4, 2014 - Views: 5

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Colegio de San Juan de Letran - Letran CourseWare Portal

ethical standards of the accounting profession. ... A Guide to Philippine Standards on Auditing. Volume 1, 2004 . XI. Reference: Elenita Cabrera. Auditing Theory – 2003 Edition. Zenaida Sangkal, Auditing Practice - 2004 Edition. Title:

http://courseware.letran.edu/files/docs/2005%20-%20ACCTG%2013-02%20-%20Auditing%20Theory.doc

Date added: May 3, 2013 - Views: 21

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Mindanao State University - IIT | Quality Education for a ...

... Philippine Biodiversity Conservation Priorities (CD), 2002, ... Fundamentals of Nursing, Standards and Practices, 2nd edition, C2002, pbk, newsprint. 1 copy Kunz: Hand Reflexology, c2003, ... Cost Accounting (latest edition) 2 copies Allen: Automated Accounting. 7 with CD.

http://www.msuiit.edu.ph/bulletin/downloads/ITB/2008/Various%20Library%20Books.doc

Date added: September 15, 2011 - Views: 867

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THE CPA LICENSURE EXAMINATION SYLLABUS - My Weblog | Just ...

enterprise, preparation of financial statements, and contemporary accounting issues in accordance with Philippine. Financial Reporting Standards in effect at the time of examination. ... Practical Accounting Problems I / page 2. 4.6 Debt restructuring (except dacion en pago) 4.7 Employee benefits.

http://backuppdo.files.wordpress.com/2008/06/prac1_syllabus.doc

Date added: April 2, 2012 - Views: 10

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COMMISSION ON HIGHER EDUCATION - Office of the Vice ...

Implementing Guidelines of Commission on Higher Education ... during the 27th Annual Meeting and the 2007 International Science Conference of Philippine ... UPD all the unexpended balance of the project/study fund and interest thereon together with a complete and proper accounting made ...

http://ovcrd.upd.edu.ph/wp-content/uploads/2010/06/PGMASEGS-guidelines_23sep08.doc

Date added: July 24, 2014 - Views: 3

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IMPLEMENTING RULES AND REGULATIONS OF THE

SRC Rule 1 - Title of Rules. ... It shall also coordinate with any board or council in the development of accounting standards for the Philippines and its capital market. 4. ... “Federation” shall mean the Philippine Federation Of Pre-Need Plan Companies.

http://www.disini.ph/downloads/SRC-IRR.doc

Date added: September 24, 2011 - Views: 35

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Chapter 9 8e SM - San Jose State University

Accounting Standards Case ... Exchange Rate on 12/14/10 U.S. Dollar Value on 12/14/10 Indian rupee INR 898,000 0.0222781 $20,005.73 Philippine peso PHP 874,000 0.0228883 20,004.37 Japanese yen JPY 1,662,500 0.0120353 20,008.69 Malaysian ringgit MYR 62,550 0.319881 ...

http://www.cob.sjsu.edu/obrien_w/F12126/Chapter_9_IMSM.doc

Date added: May 2, 2013 - Views: 32

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Republic of the Philippines - Philippine Normal University

The Philippine Normal University designated as the Country’s National ... We live up to the highest standards of morality in the performance of our duties and ... document 1 Present to OSASS letter explaining how ID got lost Evaluates the letter 1 hour OSASS Dean 2 Secure a ...

http://www.pnu.edu.ph/forms/Final%20ARTA.doc

Date added: December 13, 2011 - Views: 42

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MANUAL OF OPERATION

This code shall be the norm of ethical standards that shall govern the personal and professional conduct of the MMT members in order to maintain the integrity of the EIS System, ensure objectivity in the monitoring and evaluation process of Philippine ... the accounting of all ...

http://emb.gov.ph/eia/Monitoring/GENERIC%20MANUAL_OF_OPERATION_June%202007.doc

Date added: October 25, 2011 - Views: 100

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A HISTORY OF SCIENCE AND TECHNOLOGY IN THE PHILIPPINES*

A HISTORY OF SCIENCE AND TECHNOLOGY IN THE PHILIPPINES. By: ... A School of Commercial Accounting and a School of French and English ... initiated changes in the collegiate curriculum for their specialization and worked for improvements in educational standards. The Philippine Medical ...

http://static.schoolrack.com/files/65154/318409/HISTORY_OF_SCIENCE_AND_TECHNOLOGY_IN_THE_PHILIPPINES.doc

Date added: May 4, 2013 - Views: 14

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COMPETENCY-BASED CURRICULUM - TESDA

Philippine Legislation codes and national standards guidebook. ... Risk/hazard assessment standards . Risk/hazard assessment procedures manual. METHODOLOGIES: Lecture/discussion. ... Basic cost accounting and bookkeeping.

http://www.tesda.gov.ph/inc/files/CBC-TM%202%20Develop%20Competency%20Assessment%20Tools.doc

Date added: May 2, 2013 - Views: 8

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Republic of the Philippines - Opol, Misamis Oriental

A World Bank survey showed the Philippines ranked 136th in 2008 and ranked 140th in 2009 out of 181 countries in terms of ... 99 ACCOUNTING OFFICE Check Disbursement Process ... Based on records of the Philippine Atmospheric Geographical and ...

http://www.opolmisor.gov.ph/index.php?option=com_jdownloads&Itemid=84&view=finish&cid=5&catid=7&m=0

Date added: October 4, 2011 - Views: 102

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Colegio de San Juan de Letran - Letran CourseWare Portal

Intramuros, Manila. College of Business Administration and Accountancy. ACCOUNTANCY AREA. School Year 2006-2007. Course Number : Accounting 103. Course Title : Financial Accounting Part I

http://courseware.letran.edu/files/docs/2006%20-%20ACCTG%20103%20-%20Financial%20Accounting%20I.doc

Date added: August 1, 2013 - Views: 12

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Philippine Bidding Documents - .:: Hacked By X-R00T ::.

Philippine Bidding Documents. ... Complying with existing labor laws and standards, ... in accordance with internationally accepted accounting principles and in such form and detail as shall clearly identify all relevant time changes and costs, ...

http://www.gppb.gov.ph/downloadables/forms/PBD_CONS_4thEd.doc

Date added: February 11, 2012 - Views: 24

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Auditing Requirements

Generally accepted principles and practices of accounting as well as of ... Certification by the Secretary of the DOH / DND / Director of the Philippine Institute of Volcanology ... Certification of the BAC in case of procurement of critical plant components and/or to maintain certain standards.

http://xa.yimg.com/kq/groups/27723264/1339669083/name/Draft

Date added: December 6, 2011 - Views: 226

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Republic of the Philippines - Maritime Industry Authority ...

... ENTITLED “AN ACT PROMOTING THE DEVELOPMENT OF PHILIPPINE DOMESTIC SHIPPING, ... Safety Standards – All ships shall, ... incurred by virtue of the specific purposes of the Act shall be charged against the Fund in accordance with existing accounting and auditing rules and regulations.

http://marinaph.freehostia.com/policy/ra/IRR_RA9295.doc

Date added: January 2, 2014 - Views: 14

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Triton Energy Ltd.: Case Analysis - Accounting 12.2

Triton's accounting firm resigned amidst controversy. The blow-up over Triton's Indonesian ... The U.S accounting standards SFAS 19 provides for two methods of ... The Philippine Code of Ethics for Certified Public Accountants as stated in the previous question had also enumerated ...

http://accntngresearch.files.wordpress.com/2011/01/revised-acctg-12-2-final-requirement-budiongan-and-bag-ao.docx

Date added: January 31, 2012 - Views: 59

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www.gacpa.com.ph

In other words, absence of accounting means absence of accountability. PUBLIC ACCOUNTABILITY . 1987 Philippine Constitution - Article XI Accountability of Public Officers. Section 1. Public office is a public trust.

http://www.gacpa.com.ph/index.php?option=com_jotloader§ion=files&task=download&cid=40_9bd9b9a6301987b9fc98d47a14c3ff3e&Itemid=121

Date added: March 8, 2014 - Views: 1

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University of the Philippines: MOOE Allocation

The Philippine Higher Education Institution is ... for state colleges maintain the formulation and approval of policies, rules and standards in SUCs. The Chairman of CHED ... The Chart of Accounts of the New Government Accounting System of the Philippines lists the following expense line items ...

http://accntngresearch.files.wordpress.com/2011/01/whole-requirement2.docx

Date added: January 27, 2012 - Views: 25

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2007 STRATEGIC REVIEW AND EVALUATION - Philippine Institute ...

GSSID General Standards on Statistical Information Dissemination . HEI Higher Educational Institution. ... These satellite accounts include the Philippine Integrated System of Economic and Environmental Accounting, Philippine Satellite Accounts in Tourism, Philippine National Health Accounts, ...

http://dirp3.pids.gov.ph/pss/FINALPSS.doc

Date added: October 4, 2011 - Views: 117

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SAMPLE ENGAGEMENT LETTER - Arizona State Board for Charter ...

Our audit will be conducted in accordance with U.S generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards, ... for the selection and application of accounting principles; ... SAMPLE ENGAGEMENT LETTER ...

http://asbcs.az.gov/pdf/Audits/2009%20Audit%20Documents/sample%20engagement%20letter%202009.doc

Date added: July 30, 2014 - Views: 1

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Republic of the Philippines - Department of Labor and Employment

Resolution of Labor Standards Cases. Adjudication and ... Get application form (DOLE AEP Application Form) and the list of requirements from the Action Officer or download the form from ... 2007 entitled “Revised guidelines in the granting, utilization, accounting and auditing of the funds ...

http://www.dole.gov.ph/fndr/bong/files/dolecc.doc

Date added: September 26, 2011 - Views: 145

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Revised MPFD Outline - Forest Management Bureau

BPS Bureau of Product Standards. CADC Certificate of Ancestral Domain Claim. ... PEENRA Philippine Environment Economic and Natural Resources Accounting System.

http://forestry.denr.gov.ph/Revised%20Forestry%20Master%20Plan/Revised%20MPFD-ACRONYMS.doc

Date added: November 4, 2011 - Views: 26

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… Read Content - Games and Amusements Board

... except for the betting aspect thereof, were removed from the GAB and transferred to the Philippine ... of regulating and supervising the conduct of all professional sports and games in the country and raising their standards ... to appear in other government agencies for accounting ...

http://www.gab.gov.ph/wp-content/uploads/2011/06/Annual-Report-for-CY-2009.doc

Date added: December 12, 2011 - Views: 72

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MEMORANDUM CIRCULAR - ITU

memorandum circular. no. 08-09-95. subject: implementing rules and regulatios for republic act no. 7925 re: an act to promote and govern the development of philippine telecommunications and the delivery of public telecommunications services.

http://www.itu.int/ITU-D/study_groups/SGP_2002-2006/JGRES09/PHILIPPINES3.doc

Date added: June 15, 2012 - Views: 23

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Accounting Dictionary” - Amazon S3

ACCOUNTING DIVERSITY is the recognition that many diverse national and international accounting standards exist in the world. ACCOUNTING ENTITY ASSUMPTION states that a business is a separate legal entity from the owner.

http://s3.amazonaws.com/caclubindia/cdn/forum/files/45_accountingdictionary.doc

Date added: September 14, 2013 - Views: 14

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RULES AND REGULATIONS IMPLEMENTING REPUBLIC ACT NO

accordance with existing budget and accounting rules and regulations. ... Accredit NGOs that provide programs and services to ensure that they meet the standards set by the. Department; and ... Philippine Center on Transnational Crime ...

http://hsph.harvard.edu/population/trafficking/philippines.trafficking.03.doc

Date added: September 22, 2013 - Views: 11