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PRC Board of Accountancy Resolution No. 80 (2002)

ADOPTION OF THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (SFAS) 17/INTERNATIONAL ACCOUNTING STANDARD (IAS) 17 — "LEASES", AS PART OF THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE PHILIPPINES

PRC Board of Accountancy Resolution · October 28, 2002

(NAR) VOL. 13 NOS. 1-4 / OCTOBER-DECEMBER 2002

[ PRC BOARD OF ACCOUNTANCY RESOLUTION NO. 80, S. 2002, October 28, 2002 ]

ADOPTION OF THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (SFAS) 17/INTERNATIONAL ACCOUNTING STANDARD (IAS) 17 — "LEASES", AS PART OF THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE PHILIPPINES ADOPTION OF THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (SFAS) 17/INTERNATIONAL ACCOUNTING STANDARD (IAS) 17 — "LEASES", AS PART OF THE GENERALLY ACCEPTED ACCOUNTING

[1] PRINCIPLES IN THE PHILIPPINES Adopted: 28 Oct. 2002

(SGD.) EUGENE MATEO Chairman

(SGD.) SOLITA V. DELANTAR (SGD.) JOHN S. BALA Member Member

(SGD.) FROILAN G. AMPIL (SGD.) ESTELITA C. AGUIRRE Member Member ATTESTED:

(SGD.) CARLOS G. ALMELOR Secretary, Professional Regulatory Board

APPROVED: (SGD. ANTONIETA FORTUNA-IBE Chairperson ALFONSO G. ABAD AVELINA DE LA REA-TAN Commissioner Commissioner[1] Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City

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