
Benjamin E Diokno: Banking as a "Going Concern" in the time of pandemic
In this 2020 address, Governor Benjamin E. Diokno addresses the accounting community during a period of unprecedented global uncertainty, focusing on the critical audit principle of "going concern." He asserts that while the COVID-19 pandemic poses a significant threat to global financial systems, the Philippine banking sector entered the crisis from a position of strength, characterized by…
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