May 28
Learn the precise protocols for recording fixed asset acquisitions, setting capitalization thresholds, and maintaining IFRS/GAAP compliance in the corporate ledger.
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Learn the precise protocols for recording fixed asset acquisitions, setting capitalization thresholds, and maintaining IFRS/GAAP compliance in the corporate ledger.
COA Circular No. 2022-004 — Guidelines on increasing the capitalization threshold (for PPEs) from 15,000.00 to P50,000.00
COA Circular No. 2022-004 — Guidelines on increasing the capitalization threshold (for PPEs) from 15,000.00 to P50,000.00
Purpose COA Circular No. 2022-004 was issued by the Commission on Audit (COA) to provide guidelines on the implementation of Section 23 of the General Provisions of Republic Act (RA) No. 11639 also known as the General Appropriations Act (GAA) for Fiscal Year (FY) 2022 relative to the increase in the capitalization threshold from 15,000.00 to P50,000.00. Applicability This Circular is…
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