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ACPAPP Accounting Bulletin

ACPAPP Accounting Bulletin No. 06-2023 I July 14, 2023

This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC) Memorandum Circular (MC) No. 9-2023 dated June 30, 2023, Further Extension of the Deadline for Amnesty Applications under SEC Memorandum Circular No. 2, Series of 2023, and Streamlining of the Application Process.

In April 2023, the IASB published IFRS Interpretations Committee Agenda Decision Definition of a Lease - Substitution Rights.

Q2 2023 Quarterly IFRS update



Should you have any comments or questions arising from this publication,

please contact ACPAPP Secretariat.


ACPAPP is a united professional organization of CPAs in public practice that promotes professional excellence and ethical practice towards providing relevant services to the business world.

This communication contains general information only.

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