Industry:

https://www.construction21.org/articles/h/all-about-the-real-estate-industry.html

https://corporatefinanceinstitute.com/resources/careers/jobs/real-estate/

https://citiglobal.com.ph/blog/guide-real-estate-investments-philippines/

PIC Q&A:
http://www.picpa.com.ph/frsc.html?article=PIC%20Q%26As&page=FRSC&main_menu=PICQAs

laws and regulations

https://oxfordbusinessgroup.com/overview/real-estate-transaction-rules-look-key-regulations-real-
estate-transactions

https://www.lamudi.com.ph/journal/government-regulations-pertaining-to-real-estate-marketing-and-
sales/

https://www.lamudi.com.ph/journal/your-quick-guide-to-ph-real-estate-laws/

https://philippinesbusinessregistration.com/tax-incentives/boi-registration/

https://boi.gov.ph/2020-investments-priorities-plan/

SEC Memorandum Circular 2018-14 – PFRS 15 Implementation Issues Affecting Real Estate Industry |
Grant Thornton

MC No. 03 s.2019 - Philippine Interpretations Committee Question and Answer (PIC Q & A) Nos. 2018-
12-H and 2018-14 - Securities and Exchange Commission

MC No. 34 s. 2020Deferral of Philippine Interpretations Committee Question & Answer (Pic Q&A) No.
2018-12 and IFRS Interpretations Committee (IFRIC) Agenda Decision on Over Time Transfer of
Constructed Goods [Philippine Accounting Standards (Pas) 23- Borrowing Cost] for Real Estate Industry -
Securities and Exchange Commission

https://dhsud.gov.ph/about-us/mandate/

Financial Reporting and Auditing:

https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-15/ifrs-15-industry-supplement-real-
estate.pdf

https://www.ey.com/en_gl/ifrs-technical-resources/applying-ifrs--accounting-for-covid-19-related-rent-
concessions-updated-april-2021
https://www.pwc.com/gx/en/audit-services/ifrs/publications/applying-ifrs-for-the-real-estate-
industry.pdf

https://www.businesswritingservices.org/auditingwritingservices/830-investment-properties-in-audit

https://www2.deloitte.com/za/en/nigeria/pages/audit/articles/financial-reporting/audit-readiness-3-
investment-property.html

Asuncion, D. O., Escala, R. A., & Ngina, M.B. (2015). Applied Auditing. Baguio: Real excellence publishing.

https://audithow.com/auditing-other-income/

Risks:

https://www.aicpa.org/content/dam/aicpa/eaq/resources/downloadabledocuments/rmm-
construction.pdf

Fraud:

https://www.grantthornton.co.uk/globalassets/1.-member-firms/united-
kingdom/pdf/publication/2013/time-for-a-new-direction.pdf

AFS 2021:
MEGAWIDE CONSTRUCTION CORPORATION AND SUBSIDIARIES – 2021

AYALA LAND, INC.

SM PRIME HOLDINGS, INC.