AN ASSESSMENT OF THE FINANCIAL REPORTING PRACTICES OF SOME LISTED PHILIPPINE BANKS IN 2008

Arthur S. Cayanan

Abstract

This article shows the results of the assessment of the listed Philippine banks’ financial reporting practices as regards their compliance with the generally accepted accounting principles in the Philippines. The results were compared with the findings of the study on the 2003 annual reports of listed Philippinebanks.

Published

2010-07-05

How to Cite

CAYANAN, Arthur S.. AN ASSESSMENT OF THE FINANCIAL REPORTING PRACTICES OF SOME LISTED PHILIPPINE BANKS IN 2008. Philippine Management Review, [S.l.], v. 16, july 2010. Available at: <https://journals.upd.edu.ph/index.php/pmr/article/view/1795>. Date accessed: 05 aug. 2025.

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Issue

Vol 16 (2009)

Section

Articles

Keywords

disclosures, loans and receivables, financial assets, financial liabilities, consolidated financial statements, special purpose vehicles, impairment losses