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[ SEC MEMORANDUM CIRCULAR NO. 3, S. 2011, May 16, 2011 ]
[ SEC MEMORANDUM CIRCULAR NO. 3, S. 2011, May 16, 2011 ]
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National Administrative Register
GUIDELINES ON THE IMPLEMENTATION OF PFRS 9 (FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT)
[ SEC MEMORANDUM CIRCULAR NO. 3, S. 2011, May 16, 2011 ]